The Primary Purpose of the Security and Exchange Commission's Form

The primary purpose of the Security and Exchange Commission's Form 20-F is to

A) explain in detail the differences between the internal controls established under the accounting and auditing principles of a foreign country and those of the United States.
B) determine the fee a foreign company must pay to register its financial statements with the Securities and Exchange Commission.
C) explain in detail the differences between net income computed under the accounting principles of a foreign country and U.S.GAAP.
D) explain in detail the differences between total assets measured using the accounting principles of a foreign country and U.S.GAAP.