It Is Argued That the Conceptual Framework Is Descriptive,not Prescriptive,because

It is argued that the Conceptual Framework is descriptive,not prescriptive,because:

A) It simply describes accounting principles as currently practiced and applied.
B) Its purpose is to try to improve practice rather than simply reflecting and giving approval to existing accounting principles and practice.
C) It describes what should happen in practice.
D) None of the above.