Which statement is correct regarding IFRS?

Which statement is correct regarding IFRS?
a. IFRS reverses the rules of debits and credits, that is, debits are
on the right and credits are on the left.
b. IFRS uses the same process for recording transactions as GAAP.
c. The chart of accounts under IFRS is diff erent because revenues follow assets.
d. None of the above statements are correct