Note: The Company started to prepare consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”) in SMIC’s 2012 Annual Report and First Quarter 2013 Earnings Release. SMIC no longer reports financial statements using U. S 91视频网站. GAAP. IFRS improves comparability with peers within the semiconductor industry and reduces the cost of financial reporting 91黑料吃瓜在线观看.