IFRS Differ from U

Multiple Choice

IFRS differ from U.S.GAAP regarding the indirect effects of a change in accounting principle in that IFRS

A) do not specify when the indirect effects should be reported or what disclosures are required
B) do not specify when the indirect effects should be reported
C) do not specify what disclosures are required
D) specify when the indirect effects should be reported and what disclosures are required