Why is it a challenge for a fund manager to review financial statements from other countries?

a- Because the U.S. Financial Accounting Standard Board does not work with the International Accounting Standards Board on mitigating differences in reporting standards

b- Because the U.S. Generally Accepted Accounting Principles and the International Financial Reporting Standards vary

c- Because the U.S. Financial Accounting Standard Board and the International Accounting Standards Board Abandoned the project to coverage Financial reporting rules

d- Because the U.S. Financial Accounting Standards Board is in the beginning stages of working with the International Accounting Standards Board on converging reporting standards