All of the following statements related to current liabilities for U.S. GAAP and IFRS are True except:

a. The definitions and characteristics of current liabilities are broadly similar for both U.S. GAAP and IFRS.
b. Provision is typically used under IRFS to refer to liability under U.S. GAAP.
c. Because tax regulatory systems of countries are different, the approach to recording taxes is totally different.
d. When there is little uncertainty surrounding current liabilities, both require companies to record them in a similar manner.
e. When there is a known current obligation that involves an uncertain amount, but one that can be reasonable estimated, both require similar treatment.