Which of the Following Is a Correct Statement with Regard

Which of the following is a correct statement with regard to differences between IFRS and U.S. GAAP?

A) Reporting a bank overdraft that is an integral part of a cash management policy is a recognition difference.
B) Reporting LIFO inventory is a presentation difference.
C) Reporting past service cost for defined benefit pension plans is a measurement difference.
D) Reporting convertible debt is a recognition difference.
E) Reporting development costs is a classification difference.