Comparison between U.S. GAAP and International ... - Grant Thornton

Comparison between U.S. GAAP and International Financial Reporting Standards 168
Appendix E
Listing of SEC standards
(Note: Only those SEC standards that are mentioned in the Comparison Document are included in the listing below.)
SEC Regulation S-X (Financial Statement Requirements)
Rule 3-01, Consolidated Balance Sheets
Rule 3-02, Consolidated Statements of Income and Cash Flows
Rule 3-09, Separate Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons
Rule 4-08, General Notes to Financial Statements
Rule 5-02, Balance Sheets
Rule 5-03, Income Statements
Rule 5-04, What Schedules are to be Filed
Rule 10-01, Interim Financial Statements
SEC Regulation S-K (Non Financial Statement Requirements)
Item 303, Management’s Discussion and Analysis of Financial Condition and Results of Operations
Item 402, Executive Compensation
Staff Accounting Bulletin (SAB)
SAB Topic 4:C, Change in Capital Structure
SAB Topic 5:CC, Impairments
SAB Topic 11:M, Disclosure of the Impact That Recently Issued Accounting Standards Will Have on the Financial
Statements of the Registrant When Adopted in a Future Period
SAB Topic 13, Revenue Recognition
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