IFRS 1 Requires Companies Transitioning to IFRS to Prepare an Opening

IFRS 1 requires companies transitioning to IFRS to prepare an opening balance sheet at the "date of transition." Which of the following describes the date of transition?

A) The beginning of the earliest period for which an entity presents full comparative information under IFRS.
B) The beginning of the year for which the entity prepares its first IFRS financial statements.
C) The last day of year in which an entity presents full comparative information under IFRS.
D) At least ninety days before the entity presents its first IFRS financial statements.
E) No more than 180 days before the entity presents its first IFRS financial statements.