Which of the Following Is Not an Argument for Harmonization

Which of the following is not an argument for harmonization of financial reporting practices?

A) Increased ease of investors to evaluate potential investments in foreign securities.
B) Simplification of the evaluation by multinational companies of possible foreign takeover targets.
C) Enable companies to lower their cost of capital.
D) Reduced cost of preparing worldwide consolidated financial statements.
E) Difficulty in accomplishing a common set of standards.