IFRS has a feature commonly referred to as the true and fair override. Read International Accounting Standard

Question:

IFRS has a feature commonly referred to as the true and fair override. Read International Accounting Standard 1, paragraphs 19 through 24.
1. What is the true and fair override and should it be used frequently?
2. When can an entity use the true and fair override and what should management consider in deciding whether to use the true and fair override?