Which of the following is an example of a scenario where a U.S. multinational, as a reporting entity, may have a need for an IFRS to U.S. GAAP reconciliation?

The entity has a consolidated subsidiary (domiciled in another country) that uses IFRS.

The entity has equity method investee (domiciled in another country) that uses IFRS

The entity is considering a potential acquistion of a business domiciled outside the U.S. that uses IFRS

All of these scenarios are examples where the entity may need an IFRS to U.S. GAAP reconciliation