Format Differences of Income Statement

Comparing Years Reported

Presenting of Segments’ data

Presenting of Income & Expense

Presenting of Equity Income

Presenting of Comprehensive Income

Format Differences of Income Statement

Comparing Years Reported

Format Differences of Income Statement

Presenting of Segments’ data

Format Differences of Income Statement

Presenting of Income & Expense

Format Differences of Income Statement

Presenting of Equity Income

Terminology Differences

Statement of Operation

Operating Income

Income

Non-controlling interest

Equity in income of …

Accounts and notes receivable

Equity in net assets of non-consolidated affiliates

Income Statement

Profit before financial results

Profit

Minority interest

equity accounted investment

Trade receivable

Investments accounted for using the equity method