please do it in 10 minutes will upvote

Question 6 When considering substance over form the IASB Framework and the IAS 1 require that the financial statements must include information that reflects:- a) Economic substance of events and transactions, and not merely their legal form b) Tangible substance of events and transaction, and their legal contracts c) Economic substance of events and transaction, and their legal contracts d) Economic costs of events and transactions. e) None of the above