而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表,为的是“更好”地体现公司业务经营状况。 什么是GAAP? GAAP是公认会计原则(Generally Accepted Accounting Principles),是由美国的FASB(Financial Accounting Standards Board)制定和实施并接受美国证券和交易委员会(SEC)的管理。GAAP标准建立的目的是要打造一个...
GAAP的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。而Non-GAAP则是公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP的指标常见于IPO、盈利报告(earning release)、管理者分析(MD&A)等,它的作用是给...
//GAAP EPS:GAAP是"Generally Accepted Accounting Principles"的缩写,即一般公认会计原则。Non-GAAP:非GAAP EPS是公司在GAAP标准的基础上自行调整后的每股收益。
GAAP vs. non GAAP 先从 GAAP vs. non GAAP谈起。GAAP是Generally Accepted Accounting Principles,翻译过来称为美国会计准则,n… 赞同 6 2 条评论 分享 收藏 能用通俗的语言或实例解释一下 GAAP 与 Non-GAAP 的区别吗? 张继斌
GAAP vs NON-GAAP InfographicsKey Differences GAAP vs NON-GAAP The key differences are as follows – Generally Accepted Accounting Principles (GAAP) follow a set of standards and formats in accounting, whereas NON-GAAP does not follow standards and formats in accounting. All public companies should...
(Generally Accepted Accounting Principles) method of accounting. There are instances when companies adopt non-GAAP standards as well to report their financial information. On the other hand, some companies prefer to report the financial statement both ways. To better understand GAAP vs non-GAAP, ...
Companies may report both GAAP earnings and non-GAAP earnings for different purposes. Companies compute GAAP earnings following the generally accepted accounting principles to provide consistency and comparability, whereas they can generate non-GAAP earnings without subscribing to any rules as an alternative...
RYAN D. GUGGENMOS, KRISTINA RENNEKAMP, KATHY RUPAR, SEAN WANG. 2022. “The Relationship Between Non-GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers.” Journal of Accounting Research, 60(5): 1915-1945. 引言 之前的...
GAAP vs. IFRS: 6 Differences Between Accounting Standards Learn the difference between IFRS and GAAP corporate accounting standards. GAAP is required for companies in the US, while IFRS is used internationally.On this page What are generally accepted accounting principles (GAAP)? What are Internationa...
Thegenerally accepted accounting principles (GAAP)are the standardized set of principles that public companies in the U.S. must follow. Thorough investment research requires an assessment of both GAAP and adjusted results (non-GAAP), but investors should carefully consider the validity of non-GAAP e...