Under IAS 21 the Effects of Changes in Foreign Exchange

Multiple Choice

Under IAS 21 The Effects of Changes in Foreign Exchange Rates, an entity must disclose:
I. The amount of exchange differences included in profit or loss of the period.
II. The amount of the exchange difference included directly in share capital during the period.
III. Whether a change in the functional currency has occurred.
IV. The reason for using a presentation currency that is different from the functional currency.

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