8. [Differences between U.S. GAAP and Interna- tional Accounting Standards-statement of cash flows] Roche provides cash flow statements based on International Accounting Standards.

a. Identify and discuss the major differences between the Inter- national Accounting Standards cash flow statement and the U.S. GAAP requirements (SFAS 95) for cash flow statements.

b. Convert Roche's International Accounting Standards-based cash flow statement to a U.S. GAAP-based cash flow state- ment using Pfizer's statement of cash flows as a guide.