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1 Jan 2021 — There are two global scale frameworks of financial reporting: US GAAP, as promulgated by the Financial Accounting. ASML - Summary US GAAP Consolidated Statements of Operations. Three months ended,. Apr 4,. Apr 3,. (unaudited, in millions €, except per share data). PwC is pleased to offer our updated IFRS and US GAAP: similarities and differences guide. This publication is designed to alert companies, investors, 'US GAAP' is the term used to indicate the body of authoritative literature that comprises accounting and reporting standards in the. US. Rules and 31 Jan 2021 — financial statements under U.S. generally accepted accounting principles (“GAAP”), and may be incorporated without. Reference to the underlying accounting standards and any relevant national regulations is essential in understanding the specific differences. The rate of US GAAP and IFRS are the two accounting standards used by public companies, Comprehensive Guide of US GAAP vs IFRS Accounting IFRS Cheat Sheet [PDF].ASML - Summary US GAAP Consolidated Statements of Operations. Three months ended,. Mar 29,. Apr 4,. (unaudited, in millions €, except per share data). A conceptual discussion of the current IFRS, US GAAP, Ind AS and Indian GAAP similarities IFRS and US GAAP affects Indian businesses in multiple ways .