The AASB Has Developed a Set of Accounting Standards Which

The AASB has developed a set of accounting standards which, when applied, ,allow entities to assert that their financial statements comply with IASB standards. Which of the following is a way in which Australian standards remain different to international standards?
I. The AASB has continued to issue accounting standards where no IASB equivalent exists,e.g. AASB 1031 Materiality.
II. Some Australian standards require more information to be disclosed than the equivalent IASB standard.
III. Australian standards contain, where applicable, extra paragraphs relevant to entities in the public and not-for-profit sectors.

A) III only
B) II and III only
C) I and III only
D) I, II and III