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Which of the following reason explains why differences in the accounting approach could affect a company's borrowing capacity and costs? Select one: a. terminology, level of disclosure, and rules governing recognition and measurement will differ from country to country. b. opinions on what is appropriate balance sheet structure or level for a specific ratio will differ from country to country. c. levels of disclosure, quality of accounting standards, and quality of auditing will differ from country to country. d. accounting will differ from country to country due to culture, social, educational characteristics, political and economic forces, legal system, accounting profession, taxation, economic system, source of finance and levels of inflation