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...
This non-GAAP financial measure is helpful in understanding our capital requirements and provides an additional means to evaluate the cash flow trends of our business. We excluded additions to held for sale NAND property, plant and equipment because the additions are not representative of our long-...
its consolidated subsidiaries, “Goldman Sachs”) may, from time to time, make non-GAAP financial measures public orally, telephonically, by webcast, by broadcast, or by similar means. At the time, we may make reference to this Web site for additional disclosure about the financial measure. ...
NON-GAAPFINANCIALMEASURES December31, 2014 Totaldebt(GAAP)3,195$ Cashandcashequivalents(GAAP)(181) Netdebt(Non-GAAP)3,014$ SandRidgedefinesnetdebtasdebtlesscashandcashequivalentsandbelievesthatnetting cashagainstdebtbalancesprovidesamoreaccuratemeasureoftheCompany'sdebtlevel. ReconciliationsofNetIncometoAdjusted...
.11 What is a non-GAAP financial measure? The SEC has defined the term “non-GAAP financial measure” inS-K 10(e)(2)andRule 101(a)(1)ofRegulation Gand has provided additional information about what is (or is not) a non-GAAP financial measure inS-K 10(e)(4) and (5)andRule 101...
When a registrant presents a ratio that includes a non-GAAP measure in the numerator, denominator, or both, the ratio calculated by using the most directly comparable GAAP measure(s) should be presented before the ratio that includes the non-GAAP measure(s). ...
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...
ArcelorMittal is unable to reconcile, without unreasonable effort, such guidance to the most directly comparable IFRS financial measure, due to the uncertainty and inherent difficulty of predicting the occurrence and the financial impact of items impacting comparability. For the same reasons,...
The final rules are implemented through a new Regulation G that requires improved disclosure in press releases and other public disclosures where non-GAAP financial measures are used. A non-GAAP financial measure is defined by the rules as a numerical measure of financial performance, financial ...