AASB 8 Operating Segments Applies To

AASB 8 Operating Segments applies to:
I. public companies
II. listed entities
III. entities in the process of listing
IV. any entity who voluntarily chooses to apply it

A) I, II and III only;
B) II, III and IV only;
C) I, II and IV only;
D) I, III and IV only.