Which of the following are objectives of the IASB's Conceptual Framework?

I To provide a basis for reducing the alternative accounting treatments in IFRS

II To assist auditors in forming their opinion

III To assist in the development of new IFRS

IV To assist the replacement of national standards with IFRS

A I, II and III only

B $[]$ II$,$ III and IV only

C $[]$ I, II and IV only

D $[]$ All four