Which of the Following Statement Was Not Identified as a Benefit

Which of the following statement was not identified as a benefit of international harmonisation?

A) It was likely to increase the comparability of financial reports prepared in different countries.
B) It was likely to improve the quality of financial reporting in Europe to best international practice.
C) It was likely to reduce the reporting costs for Europe's not-for-profit entities and local governments.
D) It was likely to allow more meaningful comparisons of the financial performance and financial position of foreign public sector reporting entities.