Which of the following statements is NOT correct when comparing accounting under IFRS and U.S. GAAP?

A) Both require that constructive obligations be recognized as liabilities in the financial statements?

B) Both require the capitalization of dismantling/asset retirement costs and the recognition of a related provision/liability when an obligation exists

C) Both require that some portion of interest/borrowing costs be capitalized during the construction process.

D) Investment Property is separately defined under IFRS, but not separately defined under U.S. GAAP.