Which of the following statements are true relative to US GAAP and IFRS consolidation rules?

a. US GAAP and IFRS differ to some degree as to the definition of control.
b. US GAAP allows for two consolidation models, the VIE model and the voting interest model.
c. All of the given statements are true relative to US GAAP and IFRS consolidation rules.
d. US GAAP and IFRS both use the notion of control to determine whether consolidation is appropriate