A Difference Between the Segment Disclosures Required by IFRS and GAAP

A difference between the segment disclosures required by IFRS and GAAP is that

A) under GAAP each segment's liabilities must be disclosed under certain circumstances, while under IFRS liabilities by segment need not be disclosed
B) under IFRS each segment's cash balances must be disclosed under certain circumstances, while under GAAP cash balances by segment need not be disclosed
C) under IFRS each segment's total assets must be disclosed under certain circumstances, while under GAAP total assets by segment need not be disclosed
D) under IFRS each segment's liabilities must be disclosed under certain circumstances, while under GAAP liabilities by segment need not be disclosed