Which of the Following Statements Is CORRECT

Which of the following statements is CORRECT?

A) IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors requires that The Framework be followed in the absence of a specific standard or interpretation.
B) IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors recommends, but does not require The Framework to be followed in the absence of a specific standard or interpretation.
C) The Framework is used solely by the IASB when considering new accounting issues.
D) The Framework is non-binding guidance which does not have to be followed by preparers of financial statements.