GAAP's Accounting and Internal Control Procedures Related to Cash and the Definition

GAAP's accounting and internal control procedures related to cash and the definition of cash equivalents, as compared to IFRS are: $\begin{array}{cc}\underline{\text { Accounting and internal control procedures }} & \underline{\text { Definition of cash equivalents }} \\\end{array}$
A) $\begin{array}{cc} &&&&\text { essentially similar } &&&&&&&&&& \text { essentially similar } \\\end{array}$
B) $\begin{array}{cc}&&&&\text { essentially different } &&&&&&&&& \text { essentially similar } \\\end{array}$
C) $\begin{array}{cc}&&&&\text { essentially similar } &&&&&&&&&& \text { essentially different } \\\end{array}$
D) $\begin{array}{cc}&&&&\text { essentially different } &&&&&&&&& \text { essentially different }\end{array}$ IFRS