Which of the following is not a disadvantage of IFRS?

a. IFRS will require significantly more training and education than required for U.S.

GAAP.

b. The use of IFRS could be viewed as adopting a lower quality standard.

c. Due to cultural differences among countries, it will be difficult to ensure consistent application and interpretation of IFRS.

d. Different versions of IFRS exist that may cause confusion for users of financial statements.