The SEC Currently Requires Foreign Companies That List Shares on U.S.exchanges

The SEC currently requires foreign companies that list shares on U.S.exchanges to provide

A) both complete U.S.GAAP financial statements and a reconciliation of their reported income under non-U.S.GAAP to the reported income under U.S.GAAP.
B) complete U.S.GAAP financial statements or a reconciliation of their reported income under non-U.S.GAAP to reported income under U.S.GAAP.
C) only complete U.S.GAAP financial statements;the SEC will not accept under any circumstances only a reconciliation of an entity's reported income under non-U.S.GAAP to reported income under U.S.GAAP.
D) only a reconciliation of their reported income under non-U.S.GAAP to reported income under U.S.GAAP;the SEC will not accept under any circumstances only a complete set of U.S.GAAP financial statements.