NO.PZ2016012102000017
问题如下：
Doris says: "Although business groups support to develop a universally accepted set of financial reporting standards, disagreements among the standard-setting bodies and regulatory authorities of different countries is still a barrier." Doris's statement is:
选项：
A. incorrect, because disagreements among national standard-setting bodies and regulatory agencies is not a barrier for developing one universally accepted set of financial reporting standards.
B. incorrect, because business groups will be affected by changes in financial reporting standard, and will not support one universally accepted set of standards.
C. correct.
解释：
B is correct.
One barrier to developing one universally accepted set of financial reporting standards is because that different standard-setting bodies and the regulatory authorities of different countries can and do disagree on the best treatment of a particular item.
Another barrier is from the political pressure that regulatory bodies face from business groups and others who will be affected by changes in financial reporting standards.
所以不同企业不用遵守统一标准的会计准则吗？如何理解