What Are Canadian Companies Whose Shares Trade on U

Multiple Choice

What are Canadian companies whose shares trade on U.S. stock exchanges required to do?

A) Provide two sets of Financial Statements -- one under Canadian GAAP and one under U.S. GAAP.
B) Present reconciliations from Canadian GAAP to U.S. GAAP in the footnotes to their financial statements.
C) File reports using either IFRS or US GAAP.
D) Revalue their assets using the lower-of -cost-and-market principle.