AASB 121/IAS 21 requires that the financial report disclose which of the following?

Select one:

A.

All of the above

B.

Any change in functional currency and reason for change

C.

The amount of exchange differences recognised in the profit or loss for the period

other than those that relate to financial instruments measured at fair value through

profit or loss

D.

The net exchange differences recognised in OCI and accumulated in a separate

component of equity