A为什么错？

问题如下：

Doris says: "Although business groups support to develop a universally accepted set of financial reporting standards, disagreements among the standard-setting bodies and regulatory authorities of different countries is still a barrier." Doris's statement is:

选项：

A.

incorrect, because disagreements among national standard-setting bodies and regulatory agencies is not a barrier for developing one universally accepted set of financial reporting standards.

B.

incorrect, because business groups will be affected by changes in financial reporting standard, and will not support one universally accepted set of standards.

C.

correct.

解释：

B is correct.

One barrier to developing one universally accepted set of financial reporting standards is because that different standard-setting bodies and the regulatory authorities of different countries can and do disagree on the best treatment of a particular item.

Another barrier is from the political pressure that regulatory bodies face from business groups and others who will be affected by changes in financial reporting standards.

考点：会计准则不能趋同的原因

D同学说了一段话“尽管企业集团都支持采用一个广泛接受的会计准则，但是会计准则制定机构和监管机构还是有不同意见的，所以没办法制定一个统一的准则。”

这句话不对，因为制定一个各个国家监管机构和标准制定机构共同认可的会计准则会导致，不同国家内的企业更改现有的会计准则，那并不是所有企业都可以达成一致，并支持会计准确的趋同。所以企业是对此抱有不同的态度，并不是支持。