The Key Principle Relating to the Disclosure of Information About

The key principle relating to the disclosure of information about business combinations is to disclose information that:

A) enables users to evaluate the nature and financial effect of business combinations that occurred during the period
B) enables the preparation of the consolidated financial statements in the most cost-effective manner
C) does not give an advantage to the competitors of a business group
D) provides users with information about the parent entity only.