IFRS differ from U$.$S$.$ GAAP regarding the indirect effects of a change in accounting principle in that IFRS

Question $4$ options:

a$)$

do not specify what disclosures are required.

b$)$

do not specify when the indirect effects should be reported or what disclosures are required.

c$)$

do not specify when the indirect effects should be reported.

d$)$

specify when the indirect effects should be reported and what disclosures are required.