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[单选题]

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:

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.

参考答案与解析：

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