In comparing U.S. GAAP and International Financial Reporting Standards (IFRS) with regard to a basis for measurement of a noncontrolling interest which of the following is true? Multiple Choice U.S. GAAP requires acquisition-date fair value measurement and IFRS requires the acquiree's identifiable net asset fair value measurement. U.S. GAAP and IFRS both require acquisition-date fair value measurement. U.S. GAAP and IFRS both require the acquiree's identifiable net asset fair value measurement U.S. GAAP requires acquisition-date fair value measurement, but IFRS allows an option for acquisition-date fair value measurement. U.S. GAAP and IFRS both apportion goodwill to the parent only