Under IFRS, which of the following is the method of allocating the proceeds of a compound financial instrument that contains both a liability and an equity component?
A. The method most appropriate given all events and circumstances.
B. Liability component at fair value, equity component at fair value, difference to premium or discount on bonds payable.
C. Liability component at fair value, the difference between the proceeds and liability component to equity component.
D. Equity component at fair value, the difference between the proceeds and the equity component to liability component.