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 Orlando 万物皆有裂缝处,那是光射进来的方向 阅读全文 赞同 5 添加评论 分享 收藏 叮咚买菜进入新增长阶段,连续六个季度实现Non-GAAP标准下盈利 连线Insight 产业升级创新者的聚集地。 5月13日晚间,叮咚买菜发布了2024年第一季度的业绩报告。数据显示,在持续推进“效率...
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...
Companies can report non-GAAP accounting figures, provided they classify them as non-GAAP. Also, they must offer reconciliation between the adjusted and regular results, or we can say explain the difference between GAAP vs non-GAAP figures. ...
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...
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...
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...
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...