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6-K: Report of foreign private issuer (related to financial reporting)

6-K: Report of foreign private issuer (related to financial reporting)

6-K：外国发行人报告（业绩相关）
美股SEC公告 ·  2024/08/21 20:45

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GDS Holdings has released a detailed reconciliation report comparing its financial statements under U.S. GAAP and IFRS standards for the six months ended June 30, 2024. The report, reviewed by KPMG under limited assurance engagement, outlines key accounting differences in areas including lease accounting, convertible bonds, and redeemable preferred shares.The reconciliation highlights significant variations in financial presentation, particularly in lease classification, where IFRS treats all leases as finance leases while U.S. GAAP maintains a dual-classification model. Notable differences also exist in the treatment of convertible bonds and redeemable preferred shares, with IFRS requiring bifurcation into liability and equity components.The report received KPMG's limited assurance conclusion, confirming the accuracy of reconciliation calculations and compliance with both accounting standards. This reconciliation aids investors in understanding the company's financial position under different accounting frameworks, ensuring transparency in financial reporting across international markets.
GDS Holdings has released a detailed reconciliation report comparing its financial statements under U.S. GAAP and IFRS standards for the six months ended June 30, 2024. The report, reviewed by KPMG under limited assurance engagement, outlines key accounting differences in areas including lease accounting, convertible bonds, and redeemable preferred shares.The reconciliation highlights significant variations in financial presentation, particularly in lease classification, where IFRS treats all leases as finance leases while U.S. GAAP maintains a dual-classification model. Notable differences also exist in the treatment of convertible bonds and redeemable preferred shares, with IFRS requiring bifurcation into liability and equity components.The report received KPMG's limited assurance conclusion, confirming the accuracy of reconciliation calculations and compliance with both accounting standards. This reconciliation aids investors in understanding the company's financial position under different accounting frameworks, ensuring transparency in financial reporting across international markets.
万国数据已发布一份详细的对账报告，比较其在美国通用会计准则和国际财务报告准则下的基本报表，报告涵盖截至2024年6月30日的六个月。该报告经KPMG有限保证审查，概述了在租赁会计、可转债和可赎回优先股等领域的主要会计差异。对账强调了财务表现的显着差异，特别是在租赁分类方面，国际财务报告准则将所有租赁视为融资租赁，而美国通用会计准则维持双重分类模型。在可转债和可赎回优先股的处理上也存在显著差异，国际财务报告准则要求将其分为负债和权益元件。该报告获得了KPMG的有限保证结论，确认对账计算的准确性，并符合两种会计标准。这一对账有助于投资者理解公司在不同会计框架下的财务状况，确保国际市场财务报告的透明度。
万国数据已发布一份详细的对账报告，比较其在美国通用会计准则和国际财务报告准则下的基本报表，报告涵盖截至2024年6月30日的六个月。该报告经KPMG有限保证审查，概述了在租赁会计、可转债和可赎回优先股等领域的主要会计差异。对账强调了财务表现的显着差异，特别是在租赁分类方面，国际财务报告准则将所有租赁视为融资租赁，而美国通用会计准则维持双重分类模型。在可转债和可赎回优先股的处理上也存在显著差异，国际财务报告准则要求将其分为负债和权益元件。该报告获得了KPMG的有限保证结论，确认对账计算的准确性，并符合两种会计标准。这一对账有助于投资者理解公司在不同会计框架下的财务状况，确保国际市场财务报告的透明度。
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