What Is the Appropriate Reason Why People Object to Adopting

What is the appropriate reason why people object to adopting the roadmap?

A) FASB is applicable to broadly concerned with both public and private companies,whereas the IASB is public companies
B) IASB provide funds to accounting authorities and depend on their decisions to create IFRS
C) The SEC roadmap does not present,in sufficient detail,the methodology and criteria expected to be applied in assessing the adequacy of IFRS
D) Even though the comparability of financial statements prepared under IFRS can enhanced due to consistency in most international countries,judgments that are influenced by former country standards