How are equity method investment disclosures different for IFRS companies than for U.S. GAAP companies?

A. IFRS require all fair values to be reported, while GAAP only requires disclosures of fair value if the fair value option was elected.

B. IFRS requires additional disclosure related to fair value measurement used when the fair value option was elected.

C. IFRS requires additional disclosures for summarized financial information of the investee, including total assets, liabilities, income and loss.

D. IFRS requires more detailed disclosures explaining the areas where significant influence was exerted over the investee during the reporting period.