How is reporting for other comprehensive income $($OCI$)$ different between U$.$S$.$ GAAP and IFRS?

A$.$ Both U$.$S$.$ GAAP and IFRS allow either a one $-$ statement approach or a two $-$ statement approach while IFRS requires the direct method.

B$.$ U$.$S$.$ GAAP allows either a one $-$ statement approach or a two$-$statement approach while IFRS requires a two $-$ statement approach and allows more items to be classified as OCI.

C$.$ U$.$S$.$ GAAP allows either a one $-$ statement approach or a two$-$statement approach while IFRS requires a two $-$ statement approach using the direct method.

D$.$ Both U$.$S$.$ GAAP and IFRS allow either a one $-$ statement approach or a two$-$statement approach while IFRS allows more items to be classified as OCI.