A Motivation for Current US GAAP Was a Major Concern

A motivation for current US GAAP was a major concern over the treatment of goodwill by the British in comparison with the Americans is that

A) the British may be able to offer more for an acquisition than an American firm.
B) British income tends to be lower than U.S. income.
C) British firms would have a more difficult time acquiring firms that have brand names.
D) British firms are able to pay more for new greenfield (as opposed to acquisition) investments than are U.S. firms.