The disclosure requirements in the IFRS for SMEs are substantially reduced when compared with the disclosure requirements in full IFRSs.The reasons for the reductions include the following, except a.Some disclosures are not included because they relate to topics covered in IFRSs that are omitted from the IFRS for SMEs. b.Some disclosures are not included because they relate to recognition and measurement principles in full IFRSs that have been replaced by simplifications made to the IFRS for SMEs. c.Some disclosures are not included because they relate to options in full IFRSs that are not included in the IFRS for SMEs. d.Some disclosures are not included if it will require cost and effort