Benefits of an objectives-oriented accounting system include all of the following except

A. Users and regulators would receive more detailed information and thus clearer results on management and attest reports.

B. Transition to the system would be relatively less expensive as would the cost of accounting services overall.

C. The system enables greater accountability from management and auditors with respect to reporting the substance of transactions within the financial statements.

D. The system would aid convergence between U.S. GAAP and international standards.