Which of the Following Is Not a Problem Caused by Diversity

Which of the following is not a problem caused by diversity in accounting practices across countries?

A) Comparing companies in the same industry that are headquartered in different countries.
B) Translating foreign currency balances into U.S. dollars.
C) Converting local GAAP financial statements into U.S. GAAP for consolidation purposes.
D) Maintaining separate accounting records in both the local and U.S. GAAP.
E) Identifying and retaining personnel who are competent to prepare financial statements in both international and domestic accounting standards.