Which of the Following Statements Is True for Fair Presentation

Multiple Choice

Which of the following statements is true for fair presentation frameworks? A fair presentation framework:

A) allows for circumstances where additional note disclosures beyond the reporting framework may be necessary.
B) allows for circumstances where it may be necessary to depart from a requirement of a reporting framework to achieve fair presentation.
C) allows for circumstances where additional note disclosures beyond the reporting framework may be necessary and allows for circumstances where it may be necessary to depart from a requirement of a reporting framework to achieve fair presentation.
D) requires strict conformance to a reporting framework to achieve fair presentation.