——Non-GAAP就是“非GAAP”的数据，是上市公司主动公布的、认为对自己有利的数据，就像搞一些特长获奖...
从名称上,GAAP(Generally accepted accounting principles)是“一般公认会计原则”;Non-GAAP是“非通用会计准则”。 Non-GAAP对财务数据的调整内容主要有三项: 1.股权激励(stock compensation) 2.折旧与摊销(depreciation and amortization) 3.投资性资产的重估 在gaap下,股权激励在gaap准则下会在净利润中扣除;折旧和摊...
Non GAAP的数据是没有被审计过的。当然，SEC不会允许上市公司随便捏造数据。对于Non GAAP数据也是有一定...
What is GAAP and Non GAAP - Let us first understand what GAAP.GAAP (Generally Accepted Accounting Principles)GAAP offers standards for the true and fair value of companies financial wellbeing. It is defined by Financial Accounting Standards Board (FASB)
业绩指引唯一低了的就是GAAPand non-GAAP gross margins are xpected to be 70.6% and 71.0% espectively, plus or minus 50 basis points. 大概率就是低端卡多了导致//@rafaello: 看法不同:低端卡需求的暴增都在考核财报周期后不可能导致25财年q4业绩暴增。另外低端卡毛利
Guide to the GAAP vs Non-GAAP. Here we discuss the top differences between GAAP and non-GAAP along with infographics and comparison table.
：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用US GAAP来做帐和出具财务报告。而non-GAAP并不是指IFRS或者CAS，而是指企业在US GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。因为是根据自己公司的实际情况自行缝缝补补的，所以non-GAAP层面上的数据和其他...
关键词:GAAP利润,Non-GAAP利润,盈余持续性,价值相关性,高管薪酬 重庆大学硕士学位论文英文摘要 II ABSTRACT Recently,theuseofnon-GAAPearningsiscontroversialandhascomeunderthe scrutinyofbothregulatorsandresearchers.Non-GAAPearningsisconceptuallysimilar toproformaearningsintheUnitedStates(U.S.),inthatcertainextraordinar...
Non-GAAP reporting adjusts earnings to show the operational performance of a firm. This accounting measure does not include irregular or non-recurring costs, such as those associated with acquisitions. Alternatively, GAAP earnings include irregular or non-recurring costs and are reported using specific...