Research In Motion does a nice job in its earnings release of explaining its adjustments, including the non-GAAP reconciliation recreated above. It is important to note that, starting with the quarter ended Sept. 1, Research In Motion will only report earnings on a GAAP basis. Beware of recur...
After initial recognition, government grants are recognized in profit or loss on a systematic basis that mirrors the manner in which the company recognizes the underlying costs for which the grant is intended to compensate. The following table summarizes the timing of recognition. Grant related to ...
18、 company hasmeasured based on thefairhistoricallyreceivedcashvalue of revenue from similarpayments for such servicesnon barter transactionswithand can thus use this historicalunrelated parties (parties otherexperienceas a basis fordetermining fair value.than the barter partner)Gross Vs. NetTo report ...
Under US GAAP, all deferred tax assets (DTAs) are recognized and netted out/offset with a valuation allowance when it is more likely than not (>50%) that the company will not be able to use the DTA. But for IFRS, DTAs are only recognized as assets when probable (>50%), so there ...
including GAAP EPS from continuing operations of$8.81, up 186 percent from the prior year. GAAP net income of$2.0billion was up 181 percent and GAAP net income margin of 61.2 percent increased 3,940 basis points, in each case primarily due to the$1.2 billionafter-tax gain ...
GAAP EPS# of$2.77, up one percent; GAAP net income of $650 million, up five percent; and GAAP net income margin of 22.2 percent, up 150 basis points Adjusted EPS* of$2.86, up one percent; adjusted EBITDA* of$1.2 billion, up one percent; and adjusted EBITDA margin*...
In any case, whichever standard you choose is going to have a major impact on yourbalance sheet and tax position. So, making the right decision is paramount. Below we’ll be exploring the important differences in detail to help you make an informed decision. UK GAAP vs IFRS accounting ...
GAAP EPS# of $2.77, up one percent; GAAP net income of $650 million, up five percent; and GAAP net income margin of 22.2 percent, up 150 basis points Adjusted EPS* of $2.86, up one percent; adjusted EBITDA* of $1.2 billion, up one percent; and ...
Deferred tax is measured based on an assumption that the underlying asset (liability) will be recovered (settled) in a manner consistent with its current use in the business, which is generally like IFRS. Like IFRS, deferred tax is measured on an undiscounted basis. Deferred tax assets and...
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