All of the Following Statement Are True Regarding IFRS and Interim

Multiple Choice

All of the following statement are true regarding IFRS and interim except

A) IFRS requires a complete set of financial statements at the interim reporting date.
B) IFRS companies expense interim amount like advertising expenditures that could benefits later interim periods
C) IFRS leans toward the discrete approach.
D) No accruals or deferrals in anticipating of future events during the year should be reported.