During the year, BOB Ltd$.$ exchanged a piece of used machinery for materials. BOB follows ASPE. Which of the following is BOB NOT required to disclose in its financial statements regarding the non$-$monetary transaction?

Question $20$ options:

a$)$

The related gains and losses, if applicable

b$)$

The nature of the transaction

c$)$

The basis of measurement

d$)$

The change in total assets because of the transaction