If an Accounting Policy Change Is Voluntary, Which of the Following

If an accounting policy change is voluntary, which of the following disclosures is required by AASB 108/IAS 8?

A) The nature of the change.
B) The reasons that applying the new accounting policy provides reliable and more relevant information.
C) The amount of the adjustment relating to periods prior to those presented to the extent practicable.
D) All of the options are correct.