Contingent Liabilities Are ________ Under GAAP,and ________ Under IFRS

Contingent liabilities are ________ under GAAP,and ________ under IFRS
I.Recorded if probable
II.Recorded if possible
III.Recorded if reasonably estimated
IV.All of the above

A) GAAP I and II;IFRS I and II
B) GAAP I and III;IFRS I and III
C) GAAP IV;IFRS I and III
D) GAAP I and III;IFRS IV