Which of the following is the starting point for an entity accounting in accordance with IFRSs?

the date when the explicit and unreserved statement of compliance with ifrss has been made

the date when the decision about adopting ifrs has been made

the date of issuance of the first financial statement in accordance with ifrs

the date of transition to ifrss

Which of the following is the starting point for an entity accounting

1.	Which of the following is the starting point for an entity accounting in accordance with IFRSs?
A.	the date when the decision about adopting ifrs has been made
B.	the date of issuance of the first financial statement in accordance with ifrs
C.	the date of transition to ifrss
D.	the date when the explicit and unreserved statement of compliance with ifrss has been made
Answer» D. the date when the explicit and unreserved statement of compliance with ifrss has been made