If There Is Substantial Doubt as to Whether an Entity

If there is substantial doubt as to whether an entity will continue to operate within one year after the financial statements are issued and management has devised plans that will probably alleviate the conditions that raise the going concern doubts, then which of the following must be disclosed:

A) The conditions or events that raised substantial doubt about the entity's ability to continue operations.
B) Management's plans that alleviate substantial doubt about the entity's continued operations.
C) Management's plans that are intended to mitigate the conditions or events that raise substantial doubt.
D) A and B