What Approach Did Canada First Decide to Take with Respect

Multiple Choice

What approach did Canada first decide to take with respect to convergence with IFRS?

A) Harmonization of CPA Canada Handbook with IFRS.
B) Substituting IFRS for Canadian GAAP when approved by the IASB.
C) Adopting some but not necessarily all IFRSs by reviewing them on a case by case basis.
D) Reviewing them with all publically accountable entities to see which ones would be acceptable.