Which of These Is Not an Issue Discussed Under the FASB/IASB

Which of these is not an issue discussed under the FASB/IASB joint project on Financial Statement Presentation?

A) The income statement should include the effects of all changes in net assets and liabilities during the period,other than transactions with owners
B) Entities should present a single statement of all recognised income and expense items as a component of a complete set of financial statements
C) For debt and equity instruments held for sale,fair value must be used instead of historical cost
D) Accounting information should be aimed at decision makers making economic decisions about the entity