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6-K: Reconciliation Between U.S. Gaap and Ifrs

6-K: Reconciliation Between U.S. Gaap and Ifrs

6-K：外美国GAAP与IFRS之间的协调
美股SEC公告 ·  2024/08/27 18:15

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Trip.com Group has published a detailed reconciliation of its financial statements between U.S. GAAP and IFRS standards for H1 2024, as required by Hong Kong Stock Exchange listing rules. The reconciliation covers key financial metrics including income statements and balance sheets as of June 30, 2024.The reconciliation highlights several accounting differences, notably in areas such as share-based compensation, leases, equity securities valuation, and convertible senior notes treatment. Under IFRS, the company's net income for H1 2024 was RMB 9,002 million, compared to RMB 8,213 million under U.S. GAAP, with the main variance arising from fair value changes in convertible senior notes.PricewaterhouseCoopers has performed a limited assurance engagement on the reconciliation statement in accordance with International Standard on Assurance Engagements 3000. The disclosure ensures transparency and comparability of financial information across different accounting standards for investors.
Trip.com Group has published a detailed reconciliation of its financial statements between U.S. GAAP and IFRS standards for H1 2024, as required by Hong Kong Stock Exchange listing rules. The reconciliation covers key financial metrics including income statements and balance sheets as of June 30, 2024.The reconciliation highlights several accounting differences, notably in areas such as share-based compensation, leases, equity securities valuation, and convertible senior notes treatment. Under IFRS, the company's net income for H1 2024 was RMB 9,002 million, compared to RMB 8,213 million under U.S. GAAP, with the main variance arising from fair value changes in convertible senior notes.PricewaterhouseCoopers has performed a limited assurance engagement on the reconciliation statement in accordance with International Standard on Assurance Engagements 3000. The disclosure ensures transparency and comparability of financial information across different accounting standards for investors.
携程网集团根据香港交易所上市规则发布了其2024年上半年的基本报表在美国通用会计原则与国际财务报告准则之间的详细调解。调解涵盖了截至2024年6月30日的主要财务指标，包括损益表和资产负债表。调解强调了几个会计差异，特别是在基于股份的补偿、租赁、权益证券估值和可转换优先票据处理等领域。在国际财务报告准则下，公司的2024年上半年的净利润为人民币900200万，而在美国通用会计原则下为人民币821300万，主要差异来自可转换优先票据的公允价值变动。普华永道根据国际鉴证标准3000对调解声明进行了有限保证业务。此披露确保了财务信息在不同会计准则下的透明度和可比性，为投资者提供参考。
携程网集团根据香港交易所上市规则发布了其2024年上半年的基本报表在美国通用会计原则与国际财务报告准则之间的详细调解。调解涵盖了截至2024年6月30日的主要财务指标，包括损益表和资产负债表。调解强调了几个会计差异，特别是在基于股份的补偿、租赁、权益证券估值和可转换优先票据处理等领域。在国际财务报告准则下，公司的2024年上半年的净利润为人民币900200万，而在美国通用会计原则下为人民币821300万，主要差异来自可转换优先票据的公允价值变动。普华永道根据国际鉴证标准3000对调解声明进行了有限保证业务。此披露确保了财务信息在不同会计准则下的透明度和可比性，为投资者提供参考。
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