Which Is Not a Goal of the Convergence Project by the FASB

Which is not a goal of the convergence project by the FASB and IASB?

A) To make their existing financial reporting standards fully compatible as soon as is practical
B) To coordinate future work programs to ensure that once achieved,compatibility is maintained
C) FASB and IASB should have one joint commitment of cooperation
D) All U.S companies need to take IFRS as the accounting standards