Which of the Following Note Disclosures Are NOT Required by IAS

Which of the following note disclosures are NOT required by IAS 1 Presentation of Financial Statements?

A) Sources of estimation uncertainty in relation to impairment of assets;
B) Dividends declared after end of reporting period but before the financial statements are authorised for issue;
C) the country of incorporation of the entity;
D) the names and qualifications of all directors of the entity.

Correct Answer:

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