Which of the Following Statements Is True

Which of the following statements is true?

A) Over 115 countries require or permit use of International Financial Reporting Standards (IFRS) .
B) Canada is the most significant holdout from use of International Financial Reporting Standards (IFRS) .
C) Nearly 50% of investors in the United States own foreign securities, either directly or through funds.
D) To facilitate efficient capital allocation, investors need relevant information stated in a common currency.