When Doing Business in Japan, One Should Use Which of the Following

When doing business in Japan, one should use which of the following accounting principles, which are governed by which of the following boards?

A) Generally accepted accounting principles (GAAP) , Financial Accounting Standards Board (FASB)
B) International financial reporting standards (IFRS) , Financial Accounting Standards Board (FASB)
C) Generally accepted accounting principles (GAAP) , International Accounting Standards Board (IASB)
D) International financial reporting standards (IFRS) , International Accounting Standards Board (IASB)