If an Entity Chooses to Apply the Disclosure Exemption in Paragraph

Multiple Choice

If an entity chooses to apply the disclosure exemption in paragraph 25 of IAS 24, it is still required to do the followings, except:

A) disclose the nature of the relationship with the government-related entities;
B) identify the government to which it is related;
C) the nature and amount of every transaction with government-related entities;
D) a qualitative or a quantitative indication of the extent of other transactions that are collectively significant.