Under which one of the following circumstances would an entity’s current year’s financial statements…

Under which one of the following circumstances would an entity’s current year’s financial statements not qualify as first IFRS financial statements?

(a) The entity prepared its financial statements under IFRS in the previous year and these were meant for internal purposes only.

(b) The entity prepared the previous year’s financial statements under its national GAAP.

(c) The entity prepared its previous year’s financial statements in conformity with all requirements of IFRS, but these statements did not contain an explicit and unreserved statement that they complied with IFRS.

(d) The entity prepared its previous year’s financial statements in conformity with all requirements of IFRS, and these statements did contain an explicit and unreserved statement that they complied with IFRS.

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