What is the so-called Norwalk Agreement?

  a. An agreement between the FASB and SEC to allow foreign companies to use IFRS in their filing of financial statements with the SEC.
  b. An agreement between the U.S. FASB and the U.K. Accounting Standards Board to converge their respective accounting standards as soon as practicable.
  c. An agreement between the SEC chairman and the EU Internal Market commissioner to allow EU companies to list securities in the United States without providing a U.S. GAAP reconciliation.
  d. An agreement between the FASB and the IASB to make their existing standards compatible as soon as practicable and to work together to ensure compatibility in the future.