Question：Which of the following are not common forms of off statement of financial position finance regulated by specific IAS/IFRS?
A. Leasing.
B. Factoring of debts.
C. Sale and leaseback agreements.
D. Special purpose entity subsidiaries.
The correct answer is: Factoring of debts.
解析：Leasing is regulated by IAS 17.
Special purpose entities are covered by IAS 27.
Sale and leaseback transactions are covered by IAS 17.
There is currently no specific IAS/IFRS covering debt factoring.
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