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Microcap & Penny Stocks : China stocks CIND,CHRB.
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To: who wrote (231)1/2/1997 3:54:00 PM
From: Khris Vogel   of 303
 
One example that comes to mind is Cott Corp. (COTTF), a Canadian co. primarily known as being the largest mfgr. of generic pop for U.S. and Canadian retailers (e.g., Safeway, Albertson's, Wal-Mart, K-Mart).
In the U.S., food mfgrs. or distributors who pay retailers a fee that more or less leasing shelf space expense such costs. Canadian accounting practices allow cos. to amortize such shelving fees for a period of years. Based on U.S. practices, Cott's book value would be overstated, but such is the way it is. What the SEC does or doesn't require of foreign cos. that trade in the U.S., I can't tell you, but this is one example of a difference.
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