The Current Project of the IASB and the FASB Related

The current project of the IASB and the FASB related to financial statement presentation indicates

A) that the IFRS statement of recognized income and expenses will most likely be adopted by the FASB as a U.S. requirement in the near future.
B) that the IFRS statement of recognized income and expenses will probably be eliminated.
C) that the U.S. GAAP standard for reporting comprehensive income will most likely be adopted by the IASB for IFRS.
D) that hybrid financial instruments are unacceptable.