All of the Following Are Reasons That the Amount of Disclosure

Multiple Choice

All of the following are reasons that the amount of disclosure provisions issued by the IASB has increased in the last 10 years except?

A) There has been greater complexity of the business environment.
B) There has greater necessity for timely information.
C) Accounting has become more important as a control and monitoring device.
D) More disclosure mean lower costs for companies.