International accounting

What is the focus of the " Norwalk .2 * : agreement " between IASB and the FASB ( bai 2) To make U.S GAAP conform with existing IASB standards O To ensure that IASB standards reflect existing U.S GAAP O To make U.S GAAP and IASB standards compatible O To highlight the differences between U.S GAAP and the O IASB standards