FRConceptual Framework and IFRS

Hi, need help with this question Which of the following is not a disadvantage of having a conceptual framework of accounting? Answers: A. It does not allow for different conceptual bases depending on the user B. It does not make the setting of accounting standards easier C. It may hamper the development of preparing accounting standards D. It may lead to inconsistent accounting practices my answer was A, but the answer given was D. why is it so? Isnt the Frameword a principle based system (unlike the GAAP that is a rule based system) and therefore allowing the exercise of judgement when dealing with transactions? and since judgement is exercised, there will be some inconsistencies? where did I go wrong?