Though the AASB Has Developed a Set of Accounting Standards

Though the AASB has developed a set of accounting standards which when applied allow entities to assert that their financial statements comply with IASB standards,there are a number of ways in which Australian standards differ from international standards.How many of these are such a way?
i.The AASB has continued to issue accounting standards where no IASB equivalent exists,

A) 0
B) 1
C) 2
D) 3
E) g.AASB 1031 Materiality. ii.Some Australian standards require more information to be disclosed than the equivalent IASB standard.
iii.Australian standards contain,where applicable,extra paragraphs relevant to entities in the public and not-for-profit sectors.