Why is more than one scope item required for the Event-Based Revenue Recognition?

The SAP S/4HANA Cloud – Service line of business (LoB) solution supports various scope items for Event-Based Revenue Recognition (3M3, 3M4 and 3M5).

Why is more than one scope item required for the Event-Based Revenue Recognition?
A . To support the calculation of different key performance indicators (KPIs) for margin (like Profit Margin 1 and Profit Margin 2)
B. To support different integration scenarios (like SAP S/4HANA On Premise and SAP Field Service Management)
C. To support different accounting principles (like IFRS and US GAAP)
D. To support different document types (like service notifications and service orders)

Answer: C