从满天飞的京东Q2财报分析中可以看出，人们的讨论一直聚焦于GAAP与Non-GAAP的不同，这两份数据间的差异则主要来自两个方面。一个方面是最直观的差异：即来自财报公布准则GAAP和Non-GAAP间的差异。通俗点说，GAAP就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具“GAAP式”的财务报告。而Non-GAAP则指企...
GAAP vs. Non-GAAP Orlando 万物皆有裂缝处,那是光射进来的方向 财务报告被利益相关者使用。为了能够让各个使用者都能理解一个实体(entity)的财务报表,会计师在准备财务报表的时候必须要遵守一些指导原则(guidelines)和准则(standards)。这些原则… 阅读全文 ...
首先并不是在美国上市就是使用US GAAP 但是大多数是使用US GAAP GAAP的管理机构是SEC(he U.S. Secur...
Biggest differenece between GAAP vs Non-GAAP is that the former is industry standard, while the latter deviate from the set standards.
GAAP stands for generally accepted accounting principles that public companies must follow. Learn what is considered GAAP vs. non-GAAP and why they're important.
GAAP earnings tend to be inclusive in that they consider earnings from both the operating section and non-operating section, continuing operations and discontinued operations, unusual items and extraordinary items. Another term for GAAP earnings is the mostly reported net income, which incorporates all...
ano effort is spared to let city dwellers imagine they are living anywhere but in a city 努力没有吝惜让城市居民想象他们生存任何地方,而是在城市[translate] a神你们知道是什么么 The god you knew is any[translate] aNon-GAAP net income Non-GAAP净收入[translate]...
Non-GAAP Net Income是指非公认会计原则下的净利润。以下是 一、Non-GAAP的含义 Non-GAAP，即非公认会计原则，是指企业在编制财务报告时，除了遵循通用的会计准则外，还采用其他不被GAAP明确规定的会计原则或方法来反映其财务状况和经营成果。这些非公认会计原则可能包括某些特定的会计估计、非常规的会计...
意思即，非GAAP净收入延伸意义：GAAP：Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。非GAAP就代表不是一般公认会计原则。Generally Accepted Accounting Principle是一般公认会计原则...
non-GAAP adjustments to net income increased by 33% from 1998 to 2017. Also, Audit Analytics found that of the companies in theS&P 500, 97% used non-GAAP adjustments in 2017, a 38% increase from 1996. They concluded that as this trend continues, analysts and investors may find ...