Which of the following shall apply IFRS 1?

Entity Bs previous financial statements were prepared under IFRSs, except that they did not contain all the segment disclosures required by IFRS 8 Operating Segments and contained a statement of compliance that explained that fact.

Entity Cs previous financial statements were prepared in accordance with previous GAAP, and those financial statements also contained an explicit and unreserved statement of compliance with national GAAP and IFRSs.

Entity D stopped presenting financial statements in accordance with previous GAAP, having previously presented them as well as another set of financial statements that contained an explicit and unreserved statement of compliance with IFRSs. Entity As previous financial state

Entity As previous financial statements had a qualified audit opinion for non-compliance with IFRS 10. The financial statements included an explicit and unreserved statement of compliance with IFRSs but also noted that the auditors qualified their opinion based on the non-application of IFRS 10.