Which of the Following Is NOT a Reason as to Why

Which of the following is NOT a reason as to why the IASC felt that agriculture was an industry that needed its own industry specific standard?

A) The specific exclusion of assets related to agricultural activity from other standards.
B) Agriculture was considered to be an emerging industry at that time.
C) Accounting guidelines for agricultural activity previously developed by national standard setters had been piecemeal.
D) The nature of agricultural activity had created uncertainty or conflicts when applying traditional accounting models.