International Finance and Accounting Handbook

13 • 20

Ford

Hyundai

Jiangling

Toyota

Fiat

Motor

Motor

Motors

Motor

Volkswagen

S.p.A.

Company

Company

Corp.

Corp.

AG

Home Country

Italy

United States

South Korea

People’s

Japan

Germany

Republicof China

Trading Status in the

NYSE

NYSE

OTC

OTC

NYSE

OTC

United States

Accounting principles

Italian Law

U.S.

Korean

International

U.S.

International

used

Accounting

Accounting

Standards

Standards

Auditing principles

U.S.

U.S.

Korean International

U.S.

German Audit

used

Standards

Regulations

on Auditing

and Standards

Cash Flow Statement

Yes

Yes

Yes

Yes

Yes

Yes

Segment disclosures

Geographic

Sales

Yes

Yes

Yes

Not Applic.

Yes

Yes

Capital Expenditures

Yes

Yes

Not Applic.

Yes

Profits (or net income,

Yes

Yes

Yes

Not Applic.

Yes

Yes

or similar item)