<Li> Depreciation / Amortization </Li> <Tr> <Td> Accounting standards (show) <Ul> <Li> Generally - accepted principles </Li> <Li> Generally - accepted auditing standards </Li> <Li> Convergence </Li> <Li> International Financial Reporting Standards </Li> <Li> International Standards on Auditing </Li> <Li> Management Accounting Principles </Li> </Ul> </Td> </Tr> <Ul> <Li> Generally - accepted principles </Li> <Li> Generally - accepted auditing standards </Li> <Li> Convergence </Li> <Li> International Financial Reporting Standards </Li> <Li> International Standards on Auditing </Li> <Li> Management Accounting Principles </Li> </Ul> <Li> Generally - accepted principles </Li>

The financial statements are created under a common set of professional standards referred to as