The European Union and the Organization for Economic Cooperation and Development

The European Union and the Organization for Economic Cooperation and Development differ from each other in terms of their accounting harmonization efforts, because

A) the OECD represents primarily developing countries, whereas the EU represents industrial countries.
B) the EU has the force of law behind it, whereas the OECD can only recommend disclosure practices.
C) the EU is involved only in measurement, whereas the OECD is only interested in disclosure.
D) the OECD represents the profession, whereas the EU represents governments.