The Information Contained Within Appendix B of AASB 3/IFRS 3

Multiple Choice

The information contained within Appendix B of AASB 3/IFRS 3 Business Combinations in relation to disclosure:

A) is an integral part of AASB 3/IFRS 3 containing application guidance.
B) is not mandatory, but contains optional additional disclosures.
C) contains prescribed presentation formats for disclosure of business combinations.
D) is complementary to the main disclosure requirements within the body of AASB 3/IFRS 3.