The article discusses non-Generally Accepted Accounting Principles (GAAP) performance financial measures. Topics discussed include term pro forma financial information replaced by non-GAAP financial measure with issuance of Regulation G and Item 10(e) of...
The SEC complaint noted that SafeNet issued earnings guidance on both a GAAP and non-GAAP basis. Regulation G applies whenever a reporting company discloses publicly any material information that includes a non-GAAP financial measure, which is a measure of financial performance or position that is ...
Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of: A、aggressive accounting. B、conservative accounting. C、earnings that are not sustainable. 【Answer 】B 这就是non-GAAP financial measure知...
也可以用LOCAL GAAP（必须有与US GAAP的reconciliatoins），也可以用IFRS（不需要与US GAAP的reconciliati...
Non-GAAP reporting adjusts earnings to show the operational performance of a firm. This accounting measure does not include irregular or non-recurring costs, such as those associated with acquisitions. Alternatively, GAAP earnings include irregular or non-recurring costs and are reported using specific...
a姿态幽默 The posture is humorous[translate] aEarnings before interest, taxes, and depreciation (EBITDA): a non-GAAP measure of a firm’s cash from operations without considering the effects of balance sheet changes.[translate]
Non-GAAP earnings can sometimes provide a more accurate measure of a company’s financial performance from direct business operations. Investors should be wary of possible misleading reporting by companies who exclude items that have a negative effect on GAAP earnings. ...
IAS 19 states that, when an entity has a surplus in a defined benefit plan, it should measure the net defined benefit of the asset at the lower of: i. the surplus in the defined benefit plan, and ii. the asset ceiling. Note: the asset...
If GAAP and non-GAAP measures are presented in a particular section of a document, the GAAP measures should be presented before the non-GAAP measures. When a registrant reconciles a non-GAAP measure to the most comparable GAAP measure, it should start with the GAAP measure. ...
那么所谓的Non-gaap,说的就是很多在美国通用会计准则下面进入损溢表的科目,但实际上公司觉得和自己经营无关的科目全部给加回来,觉得这样才能更好的体现公司的经营成果。股权激励:每个上市公司一般都会给员工发放股权激励。如:百度的non-gaap measure把Share-based compensation expense给加到operating profit里面。仿佛能...