According to the International Auditing Practices Committee,financial Statements Have Conformed

According to the International Auditing Practices Committee,financial statements have conformed to International Financial Reporting Standards (IFRS) if:

A) they have complied with at least 75% of the IFRS.
B) they have complied with at least one-half of the provisions of the IFRS.
C) they have complied with all requirements and interpretations of the IFRS.
D) they have complied with most of the IFRS or with U.S.GAAP.