Which of the following events caused international accounting standards to become more widely adopted?

A. The creation of the International Accounting Standards Committee in 1973.

B. The announcement by the European Union (EU) that listed companies within EU countries would have to adopt international reporting standards.'

C. The creation of the International Accounting Standards Board in 2001.

D. the U.S. Securities and Exchange Commission acceptance of international reporting standards for companies listed on the U.S. securities exchanges.