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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：外國發行人報告（業績相關）
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.
萬國數據已發佈一份詳細的對賬報告，比較其在美國通用會計準則和國際財務報告準則下的基本報表，報告涵蓋截至2024年6月30日的六個月。該報告經KPMG有限保證審查，概述了在租賃會計、可轉債和可贖回優先股等領域的主要會計差異。對賬強調了財務表現的顯着差異，特別是在租賃分類方面，國際財務報告準則將所有租賃視爲融資租賃，而美國通用會計準則維持雙重分類模型。在可轉債和可贖回優先股的處理上也存在顯著差異，國際財務報告準則要求將其分爲負債和權益元件。該報告獲得了KPMG的有限保證結論，確認對賬計算的準確性，並符合兩種會計標準。這一對賬有助於投資者理解公司在不同會計框架下的財務狀況，確保國際市場財務報告的透明度。
萬國數據已發佈一份詳細的對賬報告，比較其在美國通用會計準則和國際財務報告準則下的基本報表，報告涵蓋截至2024年6月30日的六個月。該報告經KPMG有限保證審查，概述了在租賃會計、可轉債和可贖回優先股等領域的主要會計差異。對賬強調了財務表現的顯着差異，特別是在租賃分類方面，國際財務報告準則將所有租賃視爲融資租賃，而美國通用會計準則維持雙重分類模型。在可轉債和可贖回優先股的處理上也存在顯著差異，國際財務報告準則要求將其分爲負債和權益元件。該報告獲得了KPMG的有限保證結論，確認對賬計算的準確性，並符合兩種會計標準。這一對賬有助於投資者理解公司在不同會計框架下的財務狀況，確保國際市場財務報告的透明度。
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該公告為獨立文件：

獨立文件1  查看翻譯

獨立文件2  查看翻譯

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