AASB 136 Impairment of Assets requires which of the following disclosures for each class of assets: I The line item(s) of the statement of profit or loss and other comprehensive income in which impairment losses are included. II The amount of reversals of impairment losses during the period. III The amount of impairment losses recognised directly in other comprehensive income. IV The beginning and ending balances of any accumulated impairment account.

Select one:

a.

I, II, III and IV.

b.

I, II and III only.

c.

II and IV only.

d.

IV only.