Which of the Following Is an Incorrect Statement with Reference

Which of the following is an incorrect statement with reference to the International Financial Reporting Standards (IFRS) ?

A) Accounting policy changes are limited to those providing more relevant and reliable information.
B) Earnings per share information must be presented on the income statement.
C) The statement of retained earnings is not required.
D) To correct an error, financial information must be restated retroactively.