The disclosure requirements for variable interest entities $($VIEs$)$ include which of the following?

Nature of restrictions on variable interest entity $($VIE$)$s asset and settlement of liabilities, including carrying amounts on the income statement

Nature of$,$ changes in$,$ and associated risks that come with involvement with the variable interest entity $($VIE$)$

Who, what, when, and where

Insignificant judgments and assumptions made in determining whether a variable interest entity $($VIE$)$ should be consolidated or disclosed