The correct answer is: A. Fair value of financial instruments.
Ind AS-107 requires an entity to disclose information about the significance of financial instruments in its financial statements. This information should include the carrying amounts of categories of financial instruments, information about the use of hedge accounting, and information about financial instruments, contracts and obligations under share based payment transactions. However, Ind AS-107 does not require an entity to disclose the fair value of financial instruments.
The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of a financial instrument is not always relevant to an entity’s financial statements. For example, the fair value of a financial instrument that is held to maturity may not be relevant to an entity’s financial statements because the entity does not intend to sell the instrument.
In addition, the fair value of a financial instrument may be difficult to measure. For example, the fair value of a financial instrument that is not traded in an active market may be difficult to measure.
Therefore, Ind AS-107 does not require an entity to disclose the fair value of financial instruments.