Requirements for Information Disclosure for Firms That Desire to Sell

Requirements for information disclosure for firms that desire to sell securities in financial markets

A) are very common in industrialized countries, including the United States.
B) are common in other industrialized countries, but have not yet been adopted in the United States.
C) have been adopted in the United States, but have not yet been adopted in other industrialized countries.
D) have yet to be adopted in the United States or other industrialized countries.