The two following excerpts show the financial statements from two companies: 1) The statement of cash flow of Company #1 2) The statement of financial position of Company #2 Which of the following statement is the most likely to be true? Select one: a. Company #1 follows IFRS, and Company #2 follows US GAAP b. Company #2 follows IFRS, and Company #1 follows US GAAP c. Both Company #1 and #2 follow US GAAP d. Both Company #1 and #2 follow IFRS