Under the IASB's Exposure Draft, Income Tax, How Would the Term

Under the IASB's exposure draft, Income Tax, how would the term "substantively enacted", as it applies to tax laws, be determined?

A) When the affected jurisdiction has issued final regulations with respect to a tax law
B) When any future steps in the enactment process can't change the outcome
C) When one part of a bicameral legislature has passed a tax bill
D) All of the above