Assuming Materiality Requirements Are Satisfied, When Preparing Its Comprehensive Profit $\quad$

Assuming materiality requirements are satisfied, when preparing its comprehensive profit statement a reporting entity must comply with:
AASB 118 $\quad$$\quad$ AASB 101 $\quad$$\quad$ AASB 108

A) $\quad$ Yes $\quad$$\quad$$\quad$ Yes $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Yes
B) $\quad$ No $\quad$$\quad$$\quad$ Yes $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ No
C) $\quad$ Yes $\quad$$\quad$$\quad$ Yes $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ No
D) $\quad$ Yes $\quad$$\quad$$\quad$ No $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Yes