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Summary of Significant Differences between …
Summary of Significant Differences between japanese gaap and gaap . The consolidated financial statements of SMFG and its subsidiaries presented in this annual report conform with generally accepted accounting principles in Japan ( japanese gaap ). Such principles vary from the accounting principles generally accepted in the United States ( gaap ). Significant Differences between japanese gaap and gaap are summarized below. These Differences are not necessarily the only Differences and other Differences may exist: japanese gaap gaap . Consolidated Subsidiaries Consolidated Subsidiaries The consolidated financial statements include all enterprises Statement of Financial Accounting Standards ( SFAS ).
SMFG 2004 105 Summary of Significant Differences between Japanese GAAP and U.S. GAAP Japanese GAAP Consolidated Subsidiaries The consolidated financial statements include all enterprises
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