Which of the Following Statements Regarding the Difference Between U

Which of the following statements regarding the difference between U.S.GAAP and IFRS is correct?

A) IFRS has significant guidance for transactions,industries,exceptions,and specific recognition and measurement guidance.
B) U.S.GAAP contains broad principles to account for transactions across industries,with limited specific guidance and stated exceptions to the general guidance.
C) In application,U.S.GAAP may be more aligned with IFRS than what might be apparent from the standards themselves.
D) U.S.GAAP has requirements that are specific to the U.S legal and regulatory environment while IFRS were not developed for any particular jurisdiction.