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Which of the following statements is true under IFRS1, first time adoption of international financial reporting standards?
a- The opening balances at1 JanuaryX4, and the financial statements for the years ended DecemberX4 (Comparatives) and DecemberX5 must comply with IFRS in force at DecemberX5.
b- The opening balances at1 JanuaryX4, and the financial statements for the years ended DecemberX4 (Comparatives) and DecemberX5 must comply with IFRS in force at1 JanuaryX4.