What is an independent fiscal year variant (Please choose the correct sentence)? (1)
A. It is a variant which the postings periods are only equal to the months of the year.
B. It is a variant which you can define different number of periods, according to the year.
C. It is a variant which each own fiscal year uses the same number of periods, and the postings periods always start and end at the same day of the year.
D. It is a variant which allows the use of different number of posting periods.
E. It is a variant not normally used because of its particularity.