Which of the Following Statements Is True Regarding Accounting for Receivables

Which of the following statements is true regarding accounting for receivables under IFRS and U.S. GAAP?

A) U.S. GAAP has four specifically defined categories for financial assets, which include loans and receivables.
B) U.S. GAAP accounts for short-term receivables at amortized cost, adjusted for allowances for doubtful accounts, whereas IFRS requires fair value for receivables.
C) In their current deliberations regarding accounting for financial instruments, it appears that IASB wants amortized costs for receivables, but GAAP is tending toward fair value.
D) All of these answer choices are correct.