Terms & faithful presentation

Q1: Technical terms in IFRS 5 and Kaplan Study Text Is "Statement of comprehensive income" completely the same as "Statement of profit or loss"? Why? If they are different from each other by any means, why does Kaplan writers decide to paraphrase the former term from original IFRS 5 to the latter term in their books? Thanks ./ Q2: "faithful representation" Which of the following is an example of following the principle of faithful representation? A. Showing lease payments as a rental expense B. Being prudent by recording the entire amount of a convertible loan as a liability C. Creating a provision for staff relocation costs as part of a planned restructuring D. Recording a sale and repurchase transaction with a bank as a loan rather than a sale Ans: D The answer explains: Faithful representation means presenting transactions according to their economic substance rather than their legal form. Items A to C all represent incorrect accounting treatments, and item D reflects that a sale and repurchase agreement with a bank is likely to represent a secured loan rather than a sale. With this questions, I made a guess and luckily it was right. But I do not understand clearly how item A to C is incorrect, while D is correct. I do not know the accounting entries for each of them either. Could you explain further? Thanks.