BT 2005 Annual Report Download - page 113

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The United States Generally Accepted
Accounting Principles are divided into
the following sections:
113 Differences between United Kingdom and
United States generally accepted accounting
principles
116 Net income and shareholders’ equity
reconciliation statements
116 Minority interests
117 Accounting for share options
117 Consolidated statements of cash flows
117 Current asset investments
118 Pension costs
120 Income statement in US GAAP format
120 US GAAP developments
121 Supplemental unaudited pro forma
information relating to businesses acquired
during the year ended 31 March 2005
United States Generally Accepted Accounting Principles
112 BT Group plc Annual Report and Form 20-F 2005