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C is corrent because under IFRS, changes in accounting principle may occur when the change is required by an IFRS or when it provides reliable and more relevant information.
A is incorrect because under IFRS, changes in accounting principle may occur when the change is required by an IFRS or when it provides reliable and more relevant information.
A is incorrect because under IFRS, changes in accounting principle may occur when the change is required by an IFRS or when it provides reliable and more relevant information.
D is incorrect because under IFRS, changes in accounting principle may occur when the change is required by an IFRS or when it provides reliable and more relevant information.