Which of the following represent technical benefits of the Conceptual Framework?

Select one:

A. to assist the Board in the development of future IFRSs and in its review of existing IFRSs

B. to assist auditors in forming an opinion on whether financial statements comply with IFRSs

C. to assist users of financial statements in interpreting the information contained in financial statements prepared in compliance with IFRSs

D. All of the above