In What Way Does the IASB Standard on Leases (IAS

In what way does the IASB standard on leases (IAS 17) differ from U.S.GAAP?

A) It is less specific than U.S.GAAP in terms of defining what constitutes a finance lease.
B) U.S.GAAP requires more professional judgment in accounting for leases than does IAS 17.
C) IAS 17 is more specific than U.S.GAAP in defining an operating lease.
D) Operating leases are capitalized under IAS 17 but are not capitalized under U.S.GAAP.