Under IAS 7/AASB 107 How Many of These Items Is

Multiple Choice

Under IAS 7/AASB 107 how many of these items is required to be disclosed in a note attached to the statement of cash flows?
.A reconciliation of cash and cash equivalents with the items reported in the balance sheet
.A reconciliation of net cash from operating activities with profit after income tax
.Details of cash flows from the acquisition and disposal of subsidiaries

A) 0
B) 1
C) 2
D) 3