IFRS Requires Which Reporting Practice, Not Allowed Under U

Multiple Choice

IFRS requires which reporting practice, not allowed under U.S. GAAP?

A) Reporting foreign currency derivative positions at cost rather than at market value
B) Reporting gains and losses on cash flow hedges as adjustments to the carrying value of related nonfinancial acquisitions
C) Reporting gains and losses on firm commitment hedges as adjustments to the carrying value of related asset acquisitions
D) Reporting foreign currency derivative positions at market rather than at cost