Haskins Sells Ltd. operates in both Canada and the United States. The company wants to improve the qualitative characteristics of its financial statements. Which of the following would most likely improve the comparability of Haskins Sells' financial statements?

Question 18 options:

the use of U.S.-trained accountants

the introduction of a policy that specifies how Harlow's capital assets should be depreciated

the restatement of its financial statements from Canadian GAAP to US GAAP for its American investors

the preparation of monthly financial statements