高顿网校小编为大家介绍一下Specific effects related to a company’s sector are observed，如下：
 
　　Specific effects related to a company’s sector are observed
　　Finance and Real Estate sectors have significantly higher assets and profit in IFRS than in CGAAP arising from fair value accounting.
 
　　In the Management sector, the level of assets and liabilities is noticeably higher in IFRS than in CGAAP as a result of accounting adjustments on financial instruments (including derivatives and hedges).
 
　　In the Retail sector, the level of assets and liabilities is noticeably higher in IFRS as a result of adjustments related to consolidation and strategic investments. A similar situation is observed in the Transport sector, but the direction of the impact is reversed.
 
　　Comprehensive income is significantly reduced under IFRS in Information and Manufacturing sectors due to pension and other employee-benefits adjustments.
 
　　高顿网校小编真诚希望以上信息对您能有所帮助！