Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 17

Which companies are required to provide a U.S. GAAP reconciliation in their annual report filed with the SEC
A) All foreign companies listed on a U.S. securities exchange.
B) Foreign companies listed on a U.S. securities exchange that use IFRS in preparing financial statements.
C) Domestic U.S. companies listed on a U.S. securities exchange that use IFRS in prepariag financial statements.
D) Foreign companies listed on a U.S. securities exchange that use something other than U.S. GAAP or IFRS in preparing financial statements.