In Terms of Interim Reports

question 31

Multiple Choice

In terms of interim reports,

• A) the EU 4th Directive requires that companies disclose quarterly reports.
• B) a major difference between the U.S. and Canada is that the U.S. requires quarterly reports, but the Canadians follow the European tradition of not requiring quarterly reports.
• C) EU companies are required to provide semiannual reports of abridged information.
• D) the SEC requires all foreign firms that list in the United States to provide quarterly earnings information.