IFRS

1.14 Which ONE of the following statements correctly describes how International Financial Reporting Standards (IFRSs) should be used?
A To provide examples of best financial reporting practice for national bodies who develop their own requirements
B To ensure high ethical standards are maintained by financial reporting professionals internationally
C To facilitate the enforcement of a single set of global financial reporting standards
D To prevent national bodies from developing their own financial reporting standards

Sir , Please answer as i have confusion .
The BPP Kit has a answer but c seems to be correct