What Option(s)does a Company Have When Directors Are of the View

Multiple Choice

What option(s) does a company have when directors are of the view that compliance with accounting standards does not generate a 'true and fair view' financial statements?

A) Directors may elect not to comply with the standard.
B) Directors may exercise the 'true and fair view override'.
C) Directors may disclose the standard in question, the nature of conflict and adjustments made.
D) All of the given answers are correct.