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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 ). that are controlled by the parent, irrespective of the percent- No. 94 requires a parent company to consolidate all of its age of the voting shares owned. majority-owned subsidiaries with more than 50% of out- Control is defined as the power to govern the decision standing voting shares, subject to certain exceptions related making body of an enterprise.
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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