Which of the Following Entities May Not Gain Distinct Advantages

Multiple Choice

Which of the following entities may not gain distinct advantages from adopting IFRS for SMEs?

A) Entities owned by a foreign parent currently using IFRS
B) Entities that have cooperation with foreign companies using IFRS
C) Entities with foreign investors familiar with IFRS
D) Growing entities preparing to enter public markets where a full IFRS would otherwise be required