美国公司编制财务报表时可以采用US GAAP或IFRS(国际财务报告准则 ,International Financial ReportingStandards),但美国证券交易委员会规定美国上市公司必须采用US GAAP。 earnings per share每股收益,简称EPS。Earnings per share (EPS) is a company's net profit divided by the number of common shares it has outsta...
Under U.S. GAAP, earnings per share data should be reported on the income statement for: Extraordinary items Income before extraordinary items a. No No b. No Yes c. Yes No d. Yes Yes 相关知识点: 试题来源: 解析 D 略 反馈 收藏
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class MethoddurationTabular disclosure of the effect of income (loss) on an entity's diluted earnings per share. Antidilutive Security, Excluded EPS CalculationtextDisclosure of information about security that could potentially dilu...
ASC 255 — Changing Prices – General ASC 260 — Earnings Per Share ASC 270 — Interim Reporting ASC 272 — Limited Liability Entities ASC 274 — Personal Financial Statements ASC 275 — Risks and Uncertainties ASC 280 — Segment Reporting Financial statement line item 3.Assets ASC 305 — Cash...
260 Earnings per Share 270 Interim Reporting 272 Limited Liability Entities 274 Personal Financial Statements 275 Risks and Uncertainties 280 Segment Reporting ☆Assets 305 Cash and Cash Equivalents 310 Receivables 320 Investments—Debt and Equity Securities ...
ON Semiconductor Corporation today announced results for the third quarter of 2021 with the following highlights:. Record revenue of $1,742.1 million, an increase of 32 percent year-over-year GAAP diluted earnings per share of $0.70 as compared to $0.38
Your prerequisite is a fundamental understanding of earnings per share (EPS), which is simply net income (earnings) divided by the number of shares outstanding. We'll focus here on the difference between GAAP earnings and adjusted, or GAAP earnings vs. adjusted earnings ...
GAAP Earnings Per Share was up 11% to $0.63 while non-GAAP Earnings Per Share was up 14% to $0.81. Short-term deferred revenues were $10.1 billion. Operating Cash Flow was $13.8 billion during the trailing twelve months. “Non-GAAP earnings per share grew 14% in USD and 16% in ...
稀释每股收益(Fully Diluted Earnings Per Share) 什么是稀释每股收益 稀释每股收益又称“冲淡每股收益”,是新会计准则所引入的一个全新概念,用来评价“潜在普通股”对每股收益的影响,以避免该指标虚增可能带来的信息误导。 稀释每股收益是以基本每股收益为基础,假设企业所有发行在外的稀释性潜在普通股均已转换为普通股...
In the fourth quarter of 2023, 80% of the companies in theDow Jones Industrial Average (DJIA)reported non-GAAPearnings per share (EPS). Twenty out of these 24 companies (83%) reported non-GAAP EPS that was higher than GAAP EPS.5 ...