Erasmus University Rotterdam Erasmus School of Economics Master Accounting, Auditing and Control Master's Thesis Accounting, Auditing & Control Successful-Efforts


Appendix 2 Availability of annual reports and the accounting standard



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Appendix 2 Availability of annual reports and the accounting standard





2000

2001

2002

2003

2004

2005

2006

2007




Accounting standard (2007)

US GAAP

IFRS

JP GAAP

Audi AG

x

x

x

x

x

x

x

x




IFRS




1




BMW AG

x

x

x

x

x

x

x

x




IFRS




1




Daihatsu Motor Company Limited

x

x

x

x

x

x

x

x




JAPAN GAAP







1

Daimler AG

x

x

x

x

x

x

x

x




IFRS




1




Fiat Spa

x

x

x

x

x

x

x

x




IFRS




1




Ford Motor Company

x

x

x

x

x

x

x

x




US GAAP

1







General Motors Corp.

x

x

x

x

x

x

x

x




US GAAP

1







Harley-Davidson Inc

x

x

x

x

x

x

x

x




US GAAP

1







Honda Motor Company Limited

x

x

x

x

x

x

x

x




US GAAP

1







Hymer AG

x

x

x

x

x

x

x

x




IFRS




1




Isuzu Motors Ltd.

x

x

x

x

x

x

x

x




JAPAN GAAP







1

KTM Power Sports AG

 

 

 

 

x

x

x

x




IFRS




1




Mazda Motor Corp.

x

x

x

x

x

x

x

x




JAPAN GAAP







1

Mitsubishi Motors Corp.

x

x

x

x

x

x

x

x




JAPAN GAAP







1

Navistar International Corporation

x

x

x

x

x

x

x

x




US GAAP

1







Nissan Motor Company Limited

x

x

x

x

x

x

x

x




JAPAN GAAP







1

PACCAR Inc.

x

x

x

x

x

x

x

x




US GAAP

1







Pininfarina Spa

x

x

x

x

x

x

x

x




IFRS




1




Porsche Automobil Holding SE

 

 

x

x

x

x

x

x




IFRS




1




PSA Peugeot Citroën SA

x

x

x

x

x

x

x

x




IFRS




1




Renault SA

x

x

x

x

x

x

x

x




IFRS




1




Ruecker AG

x

x

x

x

x

x

x

x




IFRS




1




Spyker Cars NV

 

 

 

x

x

x

x

x




IFRS




1




Suzuki Motor Corp.

x

x

x

x

x

x

x

x




JAPAN GAAP







1

Toyota Motor Corp.

x

x

x

x

x

x

x

x




US GAAP

1







Volkswagen AG

x

x

x

x

x

x

x

x




IFRS




1




Volvo AB

x

x

x

x

x

x

x

x




IFRS




1




Yamaha Motor Company Limited

x

x

x

x

x

x

x

x




JAPAN GAAP







1

Skoda

x

x

x

x

x

x

x

x




IFRS




1




Delphi

x

x

x

x

x

x

x

x




US GAAP

1







Fuji Heavy Industries Limited

 

x

x

x

x

x

x

x




JAPAN GAAP

 

 

1


































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