A Common Set of Accounting Standards on an International Level

A common set of accounting standards on an international level can help to achieve each of the following except for:

A) Facilitate the understandability of financial reports prepared outside the home country of a potential investor.
B) Provide a foundation for professional judgment and support the implementation of international financial reporting standards (IFRS) .
C) Provide a foundation for professional judgment and support the implementation of international standards of Auditing (ISAs) .
D) Facilitate the enforcement of IFRS and (ISAs) .