Which of These Is NOT a Requirement for an Entity

Multiple Choice

Which of these is NOT a requirement for an entity reporting in a currency of a hyperinflationary economy?

A) The financial statements should be stated in terms of a measuring unit current at the date of current statement of financial position date
B) Past corresponding financial statements should be stated in terms of a measuring unit which was current at the date of current statement of financial position date
C) Gain or loss on the net monetary position should be included in profit or loss and separately disclosed
D) The accounts should be completed in both the functional & presentation currencies.