The issues that the FASB and IASB must address in developing a common conceptual framework include all of the following except:
(a) Should the characteristic of relevance be traded-off in favor of information that is verifiable?
(b) Should a single measurement method such as historical cost be used?
(c) Should the common framework lead to standards that are principles-based or rules-based?
(d) Should the role of financial reporting focus on internal decision-making as well as providing information to assist users in decision-making?