SOHU » Topics » (a) Accounting Standards

These excerpts taken from the SOHU 10-K filed Feb 26, 2009.

(a) Accounting Standards

The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States of America.

(a) Accounting Standards

The consolidated
financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States of America.

STYLE="margin-top:18px;margin-bottom:0px">(b) Consolidation

The consolidated financial statements include the
accounts of the Company, its subsidiaries and its VIEs from the respective dates of their acquisition or formation. All intercompany balances and transactions have been eliminated.

FACE="Times New Roman" SIZE="2">The Company adopted the provisions of Financial Accounting Standards Board Interpretation No. 46R, “Consolidation of Variable Interest Entities” (or “FIN 46R”). Pursuant to FIN 46R,
Beijing Century High Tech Investment Co., Ltd. (or “High Century”), Beijing Sohu Entertainment Culture Media Co., Ltd. (or “Sohu Entertainment”, formerly known as Beijing Hengda Yitong Internet Technology Development Co., Ltd, or
“Hengda”), Beijing Sohu Internet Information Service Co., Ltd. (or “Sohu Internet”), Beijing GoodFeel Information Technology Co., Ltd. (“GoodFeel”), Beijing Fire Fox Digital Technology Co., Ltd. (or “Beijing Fire
Fox”, also known as Beijing Huohu Digital Technology Co., Ltd, or “Huohu”), Beijing Tu Xing Tian Xia Information Consultancy Co., Ltd. (or “Tu Xing Tian Xia”), Beijing Feng Yang Tian Lang Advertising Co., Ltd. (or “Feng
Yang Tian Lang”), Beijing Sogou Information Service Co., Ltd. (or “Sogou Information”) and Beijing Gamease Age Digital Technology Co., Ltd. (or “Gamease”) are VIEs of the Company and the Company is the primary beneficiary of
the VIEs. Accordingly, the VIEs have been consolidated in the Company’s financial statements.

These excerpts taken from the SOHU 10-K filed Feb 28, 2008.

(a) Accounting Standards

The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States of America.

(a) Accounting Standards

SIZE="2">The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States
of America.

This excerpt taken from the SOHU 10-K filed Mar 8, 2007.

(a) Accounting Standards

The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States of America.

This excerpt taken from the SOHU 10-K filed Feb 28, 2006.

(a) Accounting Standards

The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States of America.

This excerpt taken from the SOHU 10-K filed Mar 25, 2005.

(a) Accounting Standards

 

The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with accounting principles generally accepted in the United States of America.

 

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