The disclosure requirements in consolidated financial statements are included in which of the following accounting standards?

A.

AASB 10/IFRS 10 Consolidated Financial Statements.

B.

AASB 127/IAS 127 Separate Financial Statements.

C.

AASB 10/IFRS 10 Consolidated Financial Statements and AASB 12/IFRS 12 Disclosure of Interests in Other Entities.

D.

AASB 12/IFRS 12 Disclosure of Interests in Other Entities.