The Term 'True and Fair Override' Is Used to Describe

The term 'true and fair override' is used to describe a situation where an entity has:

A) failed to provide a statement of comprehensive income with its set of financial statements;
B) not provided a set of general purpose financial statements within a year of providing the previous set;
C) failed to provide a directors' report with its annual general purpose financial statements.
D) not applied a particular Australian Accounting Standards on the grounds that to do so would be misleading.