Which statement is accurate regarding the impairment approaches under IFRS 9? A. Entities are to consider reasonable and supportable information that is available without undue cost or effort when estimating expected credit losses B. Entities are required to estimate credit losses using undiscounted cash flows to prevent overstating expected losses C. Entities are required to use either the probability of default approach or loss rate approach to estimate expected credit losses D. Entities are required to estimate credit losses expected to occur during the first 12-months of the contractual life of an asset