Which of the following statements regarding accounting for prior-period errors is correct under IFRS?

Question 18 options:

a)	Prior-period errors must be accounted for prospectively.

b)	All periods that are impacted by the error must be disclosed in the corrected financial statements.

c)	Impracticability does not apply to retrospective treatment for prior-period accounting errors.

d)	The restated financial statements should reflect the results that would have been presented had the error not occurred.