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