Which of the Following Is True Regarding Footnote Disclosure of Operating

Which of the following is true regarding footnote disclosure of operating lease payments under IFRS and U.S.GAAP?

A) U.S.GAAP does not require as much detail as IFRS.
B) It is more difficult to estimate the impact of the off-balance sheet liabilities for companies that use U.S.GAAP, as compared with IFRS companies.
C) Extensive disclosure of future noncancelable lease payment is required for the next five years and the years thereafter under IFRS.
D) IFRS typically has no detail on the year-by-year breakout of lease payment due.