18- The efforts that include gradual elimination of differences in accounting standards and might also involve a new accounting treatment not in any current standard is A- Standardization B- Harmonization C- Convergence D- Reconciliation 19- The effort that includes that: financial statements based on home accounting standards but net income and stockholders equity are reconciled and adjusted to another accounting standards and rules is A- Standardization B- Harmonization C- Convergence D- Reconciliation 20- The IASBs Body that advises IASB board on agenda and priorities is A- Trustees B- IASB board C- Standards advisory council D- International Financial Reporting Interpretations Committee