and show the differences in the way assets and liabilities are recorded on their balance sheets. Describe the major differences between depository and non-depository intermediaries, which in Briefly describe some similarities and differences between GAAP and IFRS with respect to accounting for lia...
Major Areas of GAAP Differences 存货 投资与合并 物业 厂房及设备 无形资产 资产减值 借款费用 债务工具 Inventories Investment Consolidation Property plan
Annual Report 2023 29 Discussion and Analysis Differences between the Consolidated Financial Statements Prepared under IFRSs and those Prepared under CASs There were no differences in the net profit or shareholders' equity, during the reporting period, between the figures in the Consolidated Financia...
OMZ had prepared its accounts under US GAAP during the three preceding years, how- ever after analyzing the difference between US GAAP and IFRS the Audit Committee concluded that IFRS bet- ter reflects the specifics of OMZ's business since IFRS applies the "substance over form" principle more...
Annual Report 2023 29 Discussion and Analysis Differences between the Consolidated Financial Statements Prepared under IFRSs and those Prepared under CASs There were no differences in the net profit or shareholders' equity, during the reporting period, between the figures in the Consolidated Financ...
Differences between the Consolidated Financial Statements prepared under IFRSs and those prepared under CASs There were no differences between the net profit or shareholders' equity in the Consolidated Financial Statements of the Bank prepared under IFRSs and the corresponding figures prepared in ...