Which of the following is a difference between the U.S. GAAP and IFRS requirements related to inventory? (Select one or more)

a. A variety of inventory costing methodologies in permitted in US GAAP. IFRS allows only one methodology.
b.		LIFO is not permitted under IFRS.
c.		Reversals of write-downs are prohibited in US GAAP but are required for subsequent recoveries under IFRS.
d.		US GAAP refers to the lower of cost or market whereas IFRS refers to the lower of cost and net realizable value