Can U$.$S$.$ companies listed on U$.$S$.$ stock exchanges use$$ IFRS?

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Part $1$

A$.$

Yes. U$.$S$.$ companies have the option to report under IFRS.

B$.$

No$.$ U$.$S$.$ companies do not have the option to report under IFRS.

C$.$

Yes. U$.$S$.$ companies are required to report under both U$.$S$.$ GAAP and IFRS.

D$.$

Yes. U$.$S$.$ companies are required to report under IFRS.