Which of the Following Is True Regarding IFRS and GAAP

Which of the following is true regarding IFRS and GAAP?

A) Due to the broader range of options available under U.S. GAAP compared to IFRS, note disclosures are generally more expansive under U.S. GAAP than under IFRS.
B) IFRS requires companies to prepare interim reports on a quarterly basis.
C) IFRS requires segment reporting, and uses the management approach to identify reportable segments.
D) U.S. GAAP requires companies to disclose transactions with related parties, including the name of the related party and any doubtful amounts related to outstanding balances for the related party.