What Is the Main Reason That It Is Necessary for Public

What is the main reason that it is necessary for public companies to follow the rules and format set out in the Generally Accepted Accounting Principles (GAAP) when creating financial statements?

A) It makes it easier to compare the financial results of different firms.
B) It ensures that important information is not omitted and superfluous information is not included.
C) It is easier to find specific information in such a report if it is laid out in a clear and consistent manner.
D) It ensures that information on the performance of private companies is readily available to the public.