What is true about IFRS

a. compared to U.S. GAAP, IFRS is more principle based, and put relevance over reliability
b. Compared to U.S. GAAP, IFRS is more principle based, and put reliability over relevance
c. compared to U.S. GAAP, IFRS is more rule based, and put reliability over relevance
d. compared to U.S. GAAP, IFRS is more rule based, and put relevance over reliability