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...
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...
具体的细则其实是很好学习的，理解之后GAAP和IFRS之间一些有差别的数额换算并不困难。而重要的是理解这些...
1. GAAP GAAP也就是各个准则体系下通用的会计准则,例如IFRS国际会计准则, US-GAAP美国准则等; 通用准则的存在和意义在于,使用这一准则的企业,都要按照准则规定的统一口径来披露报表,保证口径统一,让企业的财报具有可比性;可以理解为类似于财务界的ISO900标准。 2. Non-GAAP Non-GAAP全拼为 Non-Generally Accepted ...
IFRSNon〨AAPFair value measurementAnalyst forecaststype="main" xml:id="acfi12204-abs-0001"> We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the usefulness of these disclosures for analysts. Examining Australian listed (ASX 200) ...
type="main" xml:id="acfi12204-abs-0001"> We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the usefulness of these disclosures for analysts. Examining Australian listed (ASX 200) companies during 2008–2010 (576 firm-years), we...
大家在看美股上市公司的年报的时候,经常会看到在常规的三张表利润表里面,下面会有Non-gaap,即Non-generally accepted accounting principles (Non-GAAP)。众所周知,每一个大的板块都有自己的GAAP,例如国际会计准则的IFRS,香港的HK-GAAP,和美国的US GAAP。
non-的意思其实不必解释，链接起来non-GAAP、non-IFRS就是企业按照自己的准则来汇报的意思了——作为上市公司我先按照框架说一遍，然后用自己舒服方式再说一遍。最先这么干的在美上市公司好像是诺基亚。Non-的意义在于什么？企业“舒服的方式”不代表是虚假的，更不代表是不负责任的，其实上市公司会计这块还是都很...
While public U.S. firms must follow GAAP, other countries adhere to International Financial Reporting Standards (IFRS). Non-GAAP measures adjust earnings to exclude non-operational costs, such as those associated with acquisitions. GAAP GAAP was developed by theFinancial Accounting Standards Board (FA...
non-IFRS和n..这几天在看财报的内容,这两个概念的区别不是很懂,知道是和IFRS、GAAP的准则要求不一样,但是具体不一样在哪里不知道,只知道披露要求不同。