All of the Following Are Usually Seen as Valid Reasons

All of the following are usually seen as valid reasons for having different reporting standards for different business entities,except:

A) information needs of users may be different for different entities
B) costs of designing and installing an accounting information system may be different for different entities
C) investors in smaller entities generally do not read financial reports
D) users of the reports of some entities can obtain special purpose reports for their own use as required