Which of the Following Is a Way That IFRS Disclosure

Which of the following is a way that IFRS disclosure requirements of property, plant, and equipment differ from U.S. GAAP disclosure requirements?

A) Companies disclose the accumulated depreciation at the end of the fiscal year by major class or in total.
B) Companies provide a general description of the method(s) used in computing depreciation with respect to major classes of depreciable assets.
C) Companies provide a reconciliation of the carrying values at the beginning of the year to the end of the year.
D) Companies report the carrying value of property, plant, and equipment in total or by major class of long-term assets on the balance sheet.