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A. Departure is never permitted.
B. Departure is permitted when the financial statement would be unfairly presented because of compliance with IFRS.
C. Departure is permitted when management and the external auditor agree on the departure.
D. Departure is permitted when the disclosure of the adopted accounting policy is detailed in the notes.
Option B is the right answer.
Correct answer is A. Departure is never permitted in IFRS
B. Departure is permitted when the financial statement would be unfairly presented because of compliance with IFRS.
