Survey of financial statement reconciliations by foreign registrants
U.S. Securities and Exchange Commission, 1993 - Business & Economics - 58 pages
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accordance with GAAP accordance with U.S. ACCOUNTING PRESENTATION Amortization U.S. income BASIS OF ACCOUNTING Changes in Accounting Costs U.S. income decrease)increase in Income Deferred Taxes U.S. Deferred/Capitalized Costs U.S. Depreciation & Amortization Discontinued Operations Disposed Assets U.S. EQUITY Equity Equity Under Foreign Equity Under U.S. Foreign GAAP 0.01 foreign income U.S. foreign registrants Greater Than Equity greater than foreign home jurisdiction income Deferred/Capitalized Costs INCOME Income income statement income U.S. income Income Under Foreign Income Under U.S. Item Depreciation Less Than Equity less than foreign Less Than Income Loss on Disposed MAJOR RECONCILING ITEMS material reconciling differences Number of Registrants Number of Variance Percent of Foreign presented financial statements Range decrease)increase RECONCILIATION DATA RECONCILIATION VARIANCES registrant reported Registrants BASIS registrants presented financial reported no material statements in accordance Taxes U.S. income U.S. GAAP Greater U.S. GAAP Less U.S. income greater U.S. income less Variance Range Percent Variance Range Registrants