The IAS 10 Disclosure Requirements for Material Non-Adjusting Events Does

The IAS 10 disclosure requirements for material non-adjusting events does not include:

A) a description of each event.
B) a statement that the financial effect of each event has been recognised and a measure of the size of that effect in the financial statements.
C) a statement that the event occurred after reporting date.
D) All of the given choices are not required to be disclosed.