(Based on appendix) Which of the following statements is true regarding the environment of international accounting?

a. More and more nations are switching to a marketoriented economy.

b. The accounting practices around the world are almost completely harmonized.

c. The other nations of the world are willing to accept accounting methods used in the United States as the best methods to use in their own countries.

d. The topic of international accounting is becoming less and less relevant over time.