GAAP's Definition for Inventory and Provision of Guidelines for Inventory

GAAP's definition for inventory and provision of guidelines for inventory accounting as compared to IFRS are: $\begin{array} { l c } &\text { Guideliness for } \\ \underline{\text { Definitions for Inventory }}& \underline{\text { inventory accountin } }\end{array}$
A) $\begin{array} { l c } \text { Definitions for Inventory } & \text { more detailed } \\\end{array}$
B) $\begin{array} { l c } \text { essentially similar } &&&& \text { more detailed } \\\end{array}$
C) $\begin{array} { l c } \text { essentially different } &&& \text { less detailed } \\\end{array}$
D) $\begin{array} { l c } \text { essentially different } &&& \text { less detailed }\end{array}$