The 'Global Harmonisation' Approach to Accounting Standards,as Set Out in AASB

The 'global harmonisation' approach to accounting standards,as set out in AASB Policy Statement No 1,means:

A) working to reduce the differences between Australian and other countries accounting standards
B) adopting accounting standards developed and adopted in other countries
C) developing local accounting standards based on an examination of accounting standards and practices adopted in other countries
D) the adoption of a single set of accounting standards throughout the world