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Unit 7 19-3 If an investor wants to compare the financial results of The Gap, Inditex, and H&M, what difference does it make that their financial statements are prepared according to different GAAP? Would you expect there to be a big difference between U.S. GAAP s used by The Gap and IFRS as used by H&M and Inditex? What are the major sources of influence on H&M’s accounting standards and practices?

Unit 7

19-3  If an investor wants to compare the financial results of  The Gap, Inditex, and H&M, what difference does it make that their financial statements are prepared according to different GAAP?  Would you expect there to be a big difference between U.S. GAAP s used by The Gap and IFRS as used by H&M and Inditex?

What are the major sources of influence on H&M’s accounting standards and practices?

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