Which of the Following Characterizes the United Nations Involvement in Financial

Which of the following characterizes the United Nations involvement in financial reporting?

A) The UN has developed significant regulations relative to financial reporting for multinationals.
B) The US and the UK have expressed a desire to have the UN participate in developing qualifications to sit for professional accounting exams.
C) The UN has shown interest in prescribing an accounting curriculum.
D) The UN has had a greater role in establishing international accounting standards than the IASB.