Exceptions Exist in the Retrospective Restatement Requirements When Accounting for Errors

Exceptions exist in the retrospective restatement requirements when accounting for errors under $\begin{array}{llc}&GAAP&IFRS\\\hline\text { I. } & \text { No } & \text { No } \\\text { II. } & \text { No } & \text { Yes } \\\text { III. } & \text { Yes } & \text { Yes } \\\text { IV. } & \text { Yes } & \text { No }\end{array}$

A) I
B) II
C) III
D) IV