Answer: Geographic dispersion of standard setters make it unlikely that boards can interact to achieve consensus.
Explanation:
The concern regarding IFRS adoption by the U.S are the need for the U.S. to have strong influence on the standard-setting process and ensure that standards meet U.S. needs, the high costs to companies of converting to IFRS and the fact that many laws, regulations and private contracts reference U.S. GAAP.
It should be noted that "geographic dispersion of standard setters make it unlikely that boards can interact to achieve consensus" isn't a source of concern.
Therefore, Option B is the answer.
