Which of the following are not authoritative pronouncements of International Financial Reporting Standards (IFRSs)?

1) International Financial Reporting Standards issued by the IASB

2) International Accounting Standards issued by the IASC and adopted by the IASB

3) Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC)

• 4) U.S. Generally Accepted Accounting Principles
• A.4 only.
• B.3 and 4.
• C.1, 3, and 4.
• D.2, 3, and 4.
• E.1, 2, 3, and 4.