According to Paragraph 10 of AASB 12/IFRS 12 Disclosure of Interests

Multiple Choice

According to paragraph 10 of AASB 12/IFRS 12 Disclosure of Interests in Other Entities, an entity shall disclose information that enables users of its consolidated financial statements to evaluate which of the following?
I. The consequences of losing control of a subsidiary.
II. The composition of the group.
III. The nature and extent of significant restrictions on its ability to access or use assets, and settle liabilities, of the group.
IV. The interest that non-controlling interests have in the group's activities and cash flows.

A) I and III only
B) II and IV only
C) I, III and IV only
D) I, II, III and IV