In Preparation for Admission to the European Union, Hungary, Poland

In preparation for admission to the European Union, Hungary, Poland, and the Czech Republic passed new accounting laws based on EU Directives. How were these new laws different from their previous accounting laws?

A) The new laws are easier to enforce than the previous laws.
B) The new accounting regulations are written in English, whereas the earlier accounting standards were written in Russian.
C) The new laws are less flexible than their earlier accounting laws.
D) The new laws are market-oriented whereas their earlier accounting laws were Soviet-style.