How does U.S. GAAP differ from IFRS with respect to cash-settled share-based payments?
A) U.S. GAAP always treats such payments as a liability.
B) U.S. GAAP offers the option to treat such payments as either a liability or equity.
C) IFRS and U.S. GAAP follow the same approach with respect to such payments.
D) U.S. GAAP, under certain circumstances, may treat such payments as equity.
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