高顿网校小编为大家介绍一下Volatility of financial statement figures is mostly higher in IFRS than in CGAAP，如下：
 
　　Volatility of financial statement figures is mostly higher in IFRS than in CGAAP
　　The equality of variances of IFRS and CGAAP figures is statistically rejected for three items from the balance sheet - total assets, current liabilities and total liabilities - for which the variance in IFRS is higher than that in CGAAP.
 
　　The variance of all other figures from financial statements is also higher in IFRS than in CGAAP (although the equality of variances is not statistically rejected), except for non-controlling interest, sales and net operating cash flow.
 
　　Adjustments related to consolidation (including strategic investments), financial instruments (including derivatives and hedges), and fair value for investment property emerge as the areas with the most significant volatility.
 
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