In the United States, Foreign Companies Filing Annual Reports with the SEC

In the United States, foreign companies filing annual reports with the SEC that are not prepared in accordance with U.S.GAAP must:

A) Present financial statements that comply with international GAAP.
B) Conform with U.S. GAAP or present a reconciliation to U.S. GAAP.
C) Have a demonstrated need for capital to be used for operations in the U.S.
D) Use the U.S. dollar as their reporting currency.
E) Either use IFRS, or otherwise use foreign GAAP with a reconciliation to U.S. GAAP.