Which of the Following Is a Difference That Exists Between

Multiple Choice

Which of the following is a difference that exists between IFRS 8 and U.S.GAAP?

A) There are no differences as the two pronouncements represent total convergence in segment reporting.
B) U.S.GAAP says that segment assets must be 5% or greater of the total combined assets to be separately disclosed.
C) U.S.GAAP does not require reporting of segment liabilities.
D) U.S.GAAP explicitly includes intangibles in the definition of long-lived assets for geographic disclosures.