GAAP's Provision for Ownership of Goods (Goods-In-Transit or Consigned Goods) $\begin{array} { l c } \underline {\text { Ownership of goods} } & \underline { \text { Costs to include in inventory } } \\\end{array}$

GAAP's provision for ownership of goods (goods-in-transit or consigned goods) as well as which costs to include in inventory as compared to IFRS are: $\begin{array} { l c } \underline {\text { Ownership of goods} } & \underline { \text { Costs to include in inventory } } \\\end{array}$
A) $\begin{array} { l c } \text { essentially similar } & \text { essentially similar } \\\end{array}$
B) $\begin{array} { l c } \text { essentially different } & \text { essentially different } \\\end{array}$
C) $\begin{array} { l c } \text { essentially similar } && \text { essentially similar } \\\end{array}$
D) $\begin{array} { l c } \text { essentially different } &\text { essentially similar } \end{array}$