NO.PZ2023020602000225
问题如下:
The convergence of global accounting standards has advanced to a degree that the Securities & Exchange Commission in the United States now mandates that foreign private issuers who use IFRS may report under:选项:
A.U.S. GAAP or under IFRS with a reconciliation to U.S. GAAP. B.U.S. GAAP or under IFRS. C.U.S. GAAP with voluntary supplemental reporting under IFRS.解释:
Historically, the Securities & Exchange Commission required reconciliation for foreign private issuers that did not prepare financial statements in accordance with U.S. GAAP. However the reconciliation requirement was eliminated as of 2008 for companies that prepared their financial statements under IFRS.请老师解释一下题干和答案,谢谢。