Which of the Following Are Goals of the International Accounting

Which of the following are goals of the International Accounting Standards Board (IASB) ?

A) To develop s single set of high quality, understandable and enforceable international financial reporting standards.
B) To create a single source of U.S. GAAP for private companies.
C) To bring about convergence of national accounting standards and IFRS.
D) Only (a) and (c) .
E) Only (a) and (b) .