Which Permits Partial Derecognition of Receivables $\begin{array} { c c } & \text { GAAP } & \text { IFRS } \\\end{array}$

Short Answer

Which permits partial derecognition of receivables? $\begin{array} { c c } & \text { GAAP } & \text { IFRS } \\\end{array}$
A) $\begin{array} { c c } & \text { yes } & &\text { no } \\\end{array}$
B) $\begin{array} { c c } & \text { yes } && \text { yes } \\\end{array}$
C) $\begin{array} { c c } & \text { no } && \text { no } \\\end{array}$
D) $\begin{array} { c c } & \text { no } && \text { yes }\end{array}$