The objectives of Ind As 103, Business Combinations are .........

(A) to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects

(B) to specify the financial reporting by an entity when it undertakes a share-based payment transaction

(C) to specify the financial reporting for the exploration for and evaluation of mineral resources

(D) to require entities to provide disclosures in their financial statements that enable users to evaluate