Parent had several business acquisitions during the reporting period and after the reporting period. Parent will disclose, among other information, the following:

The name and a description of the acquiree

The acquisition date

The percentage of voting equity interests acquired

The primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree

Which of the following statements is true?

a. These disclosures shall be done for each business combination that occurred both in the reporting period and after the end of the reporting period, but before the financial statements are authorized for issue.

b. These disclosures shall be done for each business combination that occurred in the reporting period only, but are not required for business combinations that occurred after the end of the reporting period.

c. These disclosures shall be done for each material business combination that occurred both in the reporting period and after the end of the reporting period, but before the financial statements are authorized for issue. The information is disclosed in aggregate for individually immaterial business combinations.

d. These disclosures are optional for each business combination that occurred both in the reporting period and after the end of the reporting period, but before the financial statements are authorized for issue.