All of the Following Are Factors Contributing to the Trend

All of the following are factors contributing to the trend for regulators to adopt accounting principles using fair value concepts except:

A) a greater percentage of total assets existing as receivables and securities.
B) pressure on regulators to adopt an international set of accounting principles and standards.
C) hybrid measurement methods within GAAP that conflict with each other.
D) the ease of applying market values to assets and liabilities.