[单选题]
Under IFRS, each of the following is a disclosure requirement related to the correction of a material prior period error, except:
A .The impact of the correction on basic and diluted earnings per share for each period presented.
B .The nature of the error.
C .A description of the internal controls put in place to prevent the occurrence of the error in the future periods.
D .The amount of the correction at the beginning of the earliest period presented.
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