Do you AGREE or DISAGREE with the following statement:

As part of their Conceptual Framework, the Financial Accounting Standards Board believes that US GAAP should be written to encourage investors to invest their money in the common stock of companies that prepare financial statements in accordance with US GAAP, as opposed to other investment opportunities such as US Government Bonds, Real Estate, or Art.

Do you AGREE or DISAGREE, and BRIEFLY support your answer.