Which of the Following Is Not a Similar Requirement of Financial

Multiple Choice

Which of the following is not a similar requirement of financial instruments under both IFRS and U.S.GAAP?

A) Financial assets held for trading at fair value with changes in profit but not loss on the income statement
B) Held to maturity investments at amortized cost to the income statement
C) Available for sale investments at fair value with changes in other comprehensive income
D) Receivables and loans at amortized cost to the income statement