U.S.GAAP Differs from IFRS in That U.S.GAAP ________

U.S.GAAP differs from IFRS in that U.S.GAAP ________.

A) allow long-term assets to be adjusted up to fair market values
B) require both probable and reasonably possible contingent liabilities to be recorded
C) allow FIFO
D) do not allow internally generated intangible assets to be recorded