Why is it important for accounting standards to become more comparable across countries?

Multiple choice question.

U$.$S$.$ accounting standards are not moving toward IFRS.

Increasing globalization of business makes it necessary to understand financial reporting by firms that follow other accounting standards.

Accounting firms in countries across the world must use US GAAP because it is the only accounting method used by accountants in other countries.

U$.$S$.$ companies refuse to use GAAP.