这里能很清楚的看到,百度的non-gaap measure把Share-based compensation expense给加到operating profit里面去了。仿佛能看到百度在呼喊,我发股权,代表我对员工好啊!为什么要减到我的经营利润里面呢?!你看把这个一拿出来,我的2017年三季度的经营利润就增加了841K美金呢。我要列出来,免得误导消费者。 同理,下面的固...
这里能很清楚的看到,百度的non-gaap measure把Share-based compensation expense给加到operating profit里面去了。仿佛能看到百度在呼喊,我发股权,代表我对员工好啊!为什么要减到我的经营利润里面呢?!你看把这个一拿出来,我的2017年三季度的经营利润就增加了841K美金呢。我要列出来,免得误导消费者。 同理,下面的固...
Prior research suggested that the main problems of non-profit accounting centre on the recognition of assets with no future economic benefits, but with service potential, the recognition of restricted income and the so-called fund accounting. This research analyses the requirements of IFRSs, IFRS ...
37.1 Differences Between Accounting Profit and Taxable Income 29:48 37.2 Deferred Tax Assets and Liabilities 25:18 37.3 Tax Rates and Disclosures 09:28 38.1 Reporting Quality 16:02 38.2 Accounting Choices and Estimates 18:55 38.3 Warning Signs 13:08 39.1 Introduction to Financial Ratios ...
1. Generally Accepted Accounting Principles (GAAP) Non-profit accounting leaders like CFOs and Controllers should be prepared for accounts payable auditors to check if the organization is complying with GAAP. GAAP is a set of guidelines created by the Financial Accounting Standards Board. While public...
The recent financial crisis resulted in a sharp decline in donor funding that caused severe financial difficulties for many non-profit organisations (NPO). This study examined whether or not NPOs employed sound financial management practices and whether the use of financial management practices has affe...
#non-GAAP# 转发: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)。 所有的GAAP都有自己的报表披露...
"Non-GAAP operating profit" refers to a financial metric that measures a company's profitability excluding certain expenses or income that are not considered part of its ongoing operations. Typically, companies prepare their financial statements based on Generally Accepted Accounting Principles (GAAP), ...
Yes. Nonprofits are required to adhere to Generally Accepted Accounting Principles (GAAP) in the United States, which includes the functions of accounts payable and accounts receivable. Just like for-profit organizations, nonprofits need accounts payable to represent the amounts owed to suppliers, vend...