IFRS 12 requires entities to disclose information that enables users to understand the nature and extent of an entity's involvement with its associates and joint ventures. While the standard mandates certain disclosures for such interests, not all details are necessarily required. According to IFRS 12, the mandatory disclosures include the nature and extent of an entity's interests in the associates and joint ventures, including the entity's share of profits or losses, cash flows, and any significant events or transactions during the period. However, specific details like the name of the associate or joint venture, the proportion of ownership interest, and the principal place of business, while useful for understanding the relationship, are not explicitly mandated for disclosure under IFRS 12.

Therefore, the answer is:

D. The year that the joint arrangement or associate was first established is not a mandatory disclosure for associates and joint ventures in accordance with IFRS 12.