All of the Following Are Ways in Which Simplified IFRS

Multiple Choice

All of the following are ways in which simplified IFRS is less complex than full IFRS except which statement?

A) Topics that are not relevant for SMEs are omitted.
B) Simplified IFRS for SMEs allows fewer accounting policy choices.
C) Revisions to the IFRS for SMEs will be limited to once every five years.
D) Significantly fewer disclosures are required.