While Some Convergence Has Been Achieved, IFRS Still Differs from U.S.GAAP

Multiple Choice

While some convergence has been achieved, IFRS still differs from U.S.GAAP in earnings per share measurement in all of the following ways except

A) the calculation of basic earnings per share
B) the application of the treasury stock method
C) treatment of contingently issuable shares
D) treatment of contracts that may be settled in shares or cash