That’s a good question and my answer is “It is highly improbable that there will be any exam question the tests you on your knowledge of disclosure requirements”
I suppose, with this new format of multi-guess questions, there is now the opportunity for the examiner to select an IAS / IFRS and ask about disclosure requirements
But it would be extremely unlikely
My advice? Don’t worry about them. There are far more important matters to get on top of!