According to IAS 1, Which of the Following Are Not

According to IAS 1, which of the following are not commonly required disclosures of accounting policies?

A) the measurement basis or bases used in the financial statements
B) personnel involved in drafting the summary of significant accounting policies or other notes, including those who made the judgments apart from those involving estimations
C) disclosures required by other IFRSs, like the reasons why the entity's ownership interest does not constitute control
D) the nature of a company's operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity