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来做账和出具“GAAP式”的财务报告。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 Sta...
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...
这里补充个知识点,GAAP全称是Generally Accepted Accounting Principle,即美国一般公认会计准则。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也就是非GAAP营业收入则是公司依据自身情况在GAAP标准的基础上自行调整,一般是将很多非经营相关、以及偶然发生的损益进行剔除,目的是“更好”地展示公司的实际经...
GAAP stands for Generally Accepted Accounting Principles and lays down a uniform set of rules and formats, along with guidelines for measurement, presentation, disclosure, and recognition that companies need to follow in their method of accounting. On the other hand, Non-GAAP is any method of acc...
//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。
看了解答楼基本已经歪向IFRS与GAAP之下,个人认为Non-GAAP不应该理解为IFRS甚至于中国会计制度等,而是为...
能用通俗的语言或实例解释一下 GAAP 与 Non-GAAP 的区别吗? 小丹尼DannyData 科技盐究员 打个通俗易懂的比方: ——GAAP(“Generally Accepted Accounting Principles” in USA),就像一个标准化考试,类似在美国的SAT、在中国的高考。 ——Non…阅读全文 赞同31添加评论 分享收藏喜欢...
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. ...
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...