Which of the Following Is True About the International Accounting

Which of the following is true about the International Accounting Standards Board (IASB) ?

A) The IASB has been working with the FASB in recent years to achieve convergence of International Financial Reporting Standards (IFRS) and U.S. GAAP.
B) The goal of the IASB is to develop a single set of high quality, understandable, enforceable, and globally accepted financial reporting standards based upon clearly articulated principles.
C) The SEC has delegated full authority to the IASB to be the accounting standards setting body in the United States.
D) All of these are correct.
E) Only the IASB has been working with the FASB in recent years to achieve convergence of International Financial Reporting Standards (IFRS) and U.S. GAAP and the goal of the IASB is to develop a single set of high quality, understandable, enforceable, and globally accepted financial reporting standards based upon clearly articulated principles are correct.