Which of the Following Statements Is Incorrect with Regards to IFRS

Which of the following statements is incorrect with regards to IFRS and U.S.GAAP?

A) With regard to uncertain tax positions, under IFRS, all potential liabilities must be recognized.
B) The tax effects related to certain items are reported in equity under U.S.GAAP, under IFRS the tax effects are charged or credited to income.
C) U.S.GAAP uses an impairment approach for deferred tax assets.The deferred tax asset is recognized in full and reduced by a valuation account if it is more likely than not all or a portion of the deferred tax asset will not be realized.
D) U.S.GAAP classifies deferred taxes based on the classification of the assets or liability to which it relates.