Appendix B of IFRS 3 Requires Disclosure of Which of the Following

Multiple Choice

Appendix B of IFRS 3 requires disclosure of which of the following?
I details of contingent consideration
II the date of exchange
III carrying amounts of assets and liabilities in business combinations where shares are acquired
IV a qualitative description of the factors that make up goodwill

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