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 IASB's Body that advises IASBboard on agenda and priorities is A- Trustees B-IASB board C Standards advisory council D- Intemational Financial Reporting Interpretations Committee EN