The Disclosure Requirements of AASB 124 Are Grouped in Part

The disclosure requirements of AASB 124 are grouped in part by:

A) Currency of transaction: transactions should be grouped by currency of the transaction so that users can identify any forex risk associated.
B) Size. Three broad categories of disclosure are required depending on the percentage size of the transaction relative to the turnover of the entity. The categories are 0.5 per cent - 9 per cent, 10 per cent - 20 per cent, 21 per cent and over.
C) Frequency: Transactions repeated during the period are distinguished from one-off transactions.
D) Related-party type. The directors of the entity and their director-related entities, entities in the wholly owned group, other related parties.
E) None of the given answers.