The New Version of AASB 1023 Has Gone Some Way

The new version of AASB 1023 has gone some way to reducing the volatility in earnings but:

A) Some volatility will remain with the required application of AASB 140.
B) This volatility will be completely removed when the IASB complete their Insurance Project.
C) The introduction of the requirement to apply AASB 139 will introduce further volatility to the accounts.
D) Some volatility will remain with the required application of AASB 140 and the introduction of the requirement to apply AASB 139 will introduce further volatility to the accounts.
E) None of the given answers.