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

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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 © 2011 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd
Comparison between U.S. GAAP and International Financial Reporting Standards 169 Appendix F Listing of other standards (Note: Only those other standards that are mentioned in the Comparison Document are included in the listing below.) Sarbanes-Oxley Act of 2002 Section 302, Corporate Responsibility for Financial Reports American Institute of Certified Public Accountants (AICPA) AICPA AU Section 341, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern © 2011 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd
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Comparison between U.S. GAAP and International ... - Grant Thornton

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