GAAP's definition for inventory and provision of guidelines for inventory accounting as compared to IFRS are: $\begin{array}{lc}& \text{ Guideliness for }\\ \underline{\text{ Definitions for Inventory }}& \underline{\text{ inventory accountin }}\end{array}$
A) $\begin{array}{lc}\text{ Definitions for Inventory }& \text{ more detailed }\end{array}$
B) $\begin{array}{lcccc}\text{ essentially similar }& & & & \text{ more detailed }\end{array}$
C) $\begin{array}{lccc}\text{ essentially different }& & & \text{ less detailed }\end{array}$
D) $\begin{array}{lccc}\text{ essentially different }& & & \text{ less detailed }\end{array}$

GAAP

Generally Accepted Accounting Principles, which are a common set of accounting principles, standards, and procedures that companies must follow when they compile their financial statements.

IFRS

International Financial Reporting Standards, a set of accounting standards providing a global framework for how public companies prepare financial statements.