What are the main reasons why US GAAP and IFRS differ? OA. US GAAP was developed to primarily satisfy the need of investors and creditors. O B. US GAAP was developed to primarily satisfy the need of tax authorities and government planners. O C. IFRS and US GAAP standard setters are operating in the countries with the same court and legal system O D. Cultural differences have no effect on developing multiple different standards in the world including IFRS and US GAAP