Which of the Following Statements Is True in Accordance with IAS

Which of the following statements is true in accordance with IAS 33?

A) If a bonus or rights issue is made at the prevailing market price of the shares, then there is no bonus element in the issue.
B) An entity is required to disclose earnings per share even though a loss has been made for the period.
C) All reporting entities are required to disclose earnings per share and diluted earnings per share in the notes to the accounts.
D) An entity is required to disclose earnings per share on the face of the statement of comprehensive income.