Which of the Following Statements Is False Regarding U

Which of the following statements is false regarding U.S.GAAP versus IFRS financial statement presentation?

A) U.S.GAAP does not require the presentation of a classified balance sheet.
B) IFRS requires the classification of assets and liabilities as current and noncurrent.
C) If a range of values is available for reporting an outcome in a loss contingency, U.S.GAAP requires a company to report the high end of the range as a probable outcome.
D) If a range of values is available for reporting an outcome in a loss contingency, IFRS requires a company to record the mid-point of the range as a probable outcome.