Multiple Select Question

Select all that apply

In recent years, the Financial Accounting Standards Board $($FASB$)$ and the International Accounting Standards Board $($IASB$)$ have backed away almost completely from the goal of a single global accounting language due to which of the following?

The inability of the boards to come to a mutually agreeable solution for several important revenue recognition issues

A lack of interest in accounting convergence on the part of U$.$S$.$ investors and corporations

The huge switching cost that domestic companies and auditors would have to pay to change from U$.$S$.$ GAAP to IFRS

A lack of mutual respect and spirit of cooperation between the FASB and the IASB board members