Which of the Following Accurately Reflects German Accounting

Which of the following accurately reflects German accounting?

A) There is a tradition of involvement of the accounting profession in the standard setting process.
B) There are no significant legal requirements due to the adherence to a flexible approach to accounting.
C) Due to the heavy social welfare influence in Sweden, taxes are collected aggressively and tax breaks are not allowed.
D) Tax rules tend to dominate decisions on accounting issues.