Which of the following is false regarding accounting standards for segment reporting according to International Financial Reporting Standards (IFRS) and U.S. GAAP?

A.IFRS and U.S. GAAP both require disclosure of intangible assets attributable to geographic segments.
B.IFRS and U.S. GAAP do not each require disclosure of segment liabilities.
C.IFRS and U.S. GAAP both require disclosure of total assets.
D.According to IFRS, operating segments can be based on geographic areas.