例如,美国证券交易委员会(SEC)通过规则G(Regulation G)来规范非公认会计准则财务披露(Non-GAAP financial measures)。该规则要求公司提供Non-GAAP财务指标与最直接可比会计准则财务指标间的对账(quantitative reconciliation table),以便投资者能够清晰地了解两者之间的差异。 综上所述,Non-GAAP作为企...
SEC表示,乃们吃相不要太难看,别什么乱七八糟的都往Non-GAAP里面堆,呐,给你们一些Q&A,想要放的时候,看一眼。 我是SEC的搬运工: Non-GAAP Financial Measureswww.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm 好了,以上,希望大家看报表看的开心。
SEC表示,乃们吃相不要太难看,别什么乱七八糟的都往Non-GAAP里面堆,呐,给你们一些Q&A,想要放的时候,看一眼。 我是SEC的搬运工: Non-GAAP Financial Measureswww.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm 好了,以上,希望大家看报表看的开心。
1)给予Non-GAAP指标不适当的优先列报——在列报Non-GAAP指标之前,上市公司应以同等或更高重要性等级优先列报其可比GAAP指标。 示例: “我们注意到贵公司披露了调整后税息折旧及摊销前利润(EBITDA)的利润率,但未披露可比GAAP利润率。请进行修订,以纳入可比GAAP利润率指标,即具有同等或更高重要程度的净利润率。” ...
Securities and Exchange Commission to enforce the "equal-or-greater-prominence" requirement of its rules governing the presentation by SEC-reporting companies, in their SEC filings and earnings releases, of financial measures not prepared in accordance with generally accepted accounting principles (GAAP)...
SEC工作人員關注在美上市公司報告的Non-GAAP指標是否遵守S-K條例中與Non-GAAP指標相關的規定。他們也會關注相關指標的合規性和披露解釋(C&DI),包括是否應將某些業績指標確定為Non-GAAP指標,以及與Non-GAAP指標最可比的GAAP指標是否以適當的程度加強披露。
The SEC monitors non-GAAP reporting vigilantly, so be mindful of the SEC’s rules for non-GAAP vs. GAAP measures of financial performance.
总之,我们预计SEC工作人员将继续关注Non-GAAP指标及管理层的讨论和分析的披露,在美上市公司应仔细评估这两个部分会如何影响其业务,并提供充分详尽的披露。 供稿人介绍 郦盈竹女士是安永华明会计师事务所(特殊普通合伙)专业业务合伙人,她于2004年加入安永美国纽约所从事审计工作, 于2015年加入安永中国北京所, 负责为大...
Non-US GAAP Financial Measures In addition to financial results determined in accordance with generally accepted accounting principles (GAAP) that are included in our publicly filed documents and discussions, these documents and discussions also include
Reconciliations of Non-GAAP Financial Measures to IFRS Measures February 2024 ArcelorMittal and Vestas are partnering to produce low carbon-emissions steel which will be used in the production of wind turbine towers. © Vestas Disclaimer ArcelorMittal presents supplemental financial measures t...