Which Approach to Accounting for Convertible Notes Is Required in AASB

Which approach to accounting for convertible notes is required in AASB 132 'Presentation and Disclosure of Financial Instruments'?

A) Recognise according to the application of the framework criteria for the definition and recognition of liabilities and equity
B) Separate into their equity and debt components
C) Recognise as a liability in accordance with their legal form
D) None of the above