When Initial Application of an Australian Accounting Standard Has an Effect

Multiple Choice

When initial application of an Australian Accounting Standard has an effect on the current period or any prior period,would have such an effect except that it is impracticable to determine the amount of the adjustment,or might have an effect on future periods,an entity shall disclose:

A) the title of the Australian Accounting Standard.
B) the nature of the change in accounting policy.
C) when applicable, a description of the transitional provisions.
D) all of the given answers.