[单选题]
In which one of following circumstance can “fair presentation” in accordance with IFRSbe presumed?
A .the financial statements comply with IFRS
B .IFRS has been appropriately applied with additional disclosures where necessary
C .IFRS has been applied in so far that it does not conflict with local GAAP
D .the financial statements provide relevant, reliable, comparable and understandableinformation
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