Which of the Following Is a Difference Between U

Which of the following is a difference between U.S. GAAP and IFRS in accounting for equity investments with no significant influence and a readily determinable fair value?

A) IFRS requires all equity securities to be reported at cost, and allows companies to report gains and losses only when those securities are sold.
B) Under IFRS, equity investments with no significant influence and a readily determinable fair value are reported at fair value.
C) Under IFRS, unrealized gains and losses can be reported as part of other comprehensive income instead of net income, if elected.
D) IFRS requires companies to report all equity securities at adjusted cost.

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