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B is corrent. The IASB Framework for the Preparation and Presentation of Financial Statements has converged with the FASB’s SFAC 8.  The concept of faithful representation, includes completeness, neutrality, and free from error.
A is incorrect.   The IASB Framework for the Preparation and Presentation of Financial Statements has converged with the FASB’s SFAC 8.  The concept of faithful representation, includes completeness, neutrality, and free from error.  
C is incorrect.  The IASB Framework for the Preparation and Presentation of Financial Statements has converged with the FASB’s SFAC 8.  The concept of faithful representation, includes completeness, neutrality, and free from error.  
D is incorrect.   The IASB Framework for the Preparation and Presentation of Financial Statements has converged with the FASB’s SFAC 8.  The concept of faithful representation, includes completeness, neutrality, and free from error.