Which of the following statements regarding disclosures for stock-based compensation plans is false?

A. An entity is required to disclose the intrinsic values of outstanding stock and options granted.

B. An entity must disclose information only for vested shares that are exercised and exercisable.

C. The effect on the stock-based compensation plans on the entity's cash flows must be disclosed.

D. An entity must provide a reconciliation of beginning and ending amounts for the number and weighted average exercise price of share options.