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A is corrent. The income statement may be prepared by presenting expenses either by nature or by function. The minimum required disclosures on the income statement include income, finance costs, share of profits and losses using the equity method, tax expense, discontinued operations, profit or loss, noncontrolling interests in profits and losses, and the net profit (loss) attributable to equity holders of the parent.
B is incorrect because these items are not required on a US GAAP or an IFRS income statement.
C is incorrect because these are the classifications on a multi-step income statement and are not required IFRS disclosures.
D is incorrect because these items are items required for US GAAP.