Which of the following is true?
a. Convergence of IASB and FASB standards will be a major step towards international harmonization.
b. The IASB has reduced disclosure requirements.
c. The IASB has increased the allowed number of treatment in particular event areas.
d. FASB and the IASB have not yet committed to convergence of IFRS and U.S. GAAP.
ANSWER: A
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