Non-GAAP measures continue to be a focus area for the SEC staff, as they consistently top the list of comment letter topics and have recently been at the center of SEC enforcement actions. ThisIn depthsummarizes the focus of the SEC staff comments through September 30, 2023 and provides addi...
Many companies regularly disclose non‐GAAP performance measures to communicate firm‐specific information that does not fit within the mold of GAAP reporting. However, these non‐GAAP measures may have low information content or even be misleading to investors. Thus, the question arises of whether ...
求翻译:Non-GAAP Financial Measures是什么意思?待解决 悬赏分:1 - 离问题结束还有 Non-GAAP Financial Measures问题补充:匿名 2013-05-23 12:21:38 非GAAP财务指标 匿名 2013-05-23 12:23:18 非GAAP财政措施 匿名 2013-05-23 12:24:58 Non-GAAP财政措施 匿名 2013-05-23 12:26:38 非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...
measures. Our non-IFRS financial measures may not correspond to non-IFRS financial measures that ...
所以说non-GAAP的调整意义真真需要具体问题具体分析,其实每个企业在他报表里面一般会解释一下——诺,看这里“Explanationof Non-GAAP Measures”。最简单记忆就是调整非现金减值计提等项目。 @hotashang:Non-gaap调整项一般指非现金,一次性项目,比较常见的象股权成本、以公允价值计量的期权、认股权、可转债等权益工具的...
链接为美国准则的non-gaap financial measures:non-gaap financial measures
当然不是选择原谅啦。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。
The Securities Exchange Commission (SEC) prohibits the use of misleading non-GAAP measures, such as inconsistently reporting earnings between periods.3 Forward-looking statements are important becausevaluationsare largely based on anticipated cash flows. However, non-GAAP figures are developed by the comp...
Many companies regularly disclose non-GAAP performance measures to communicate firm-specific information that does not fit within the mold of GAAP reporting. Hodoi:10.2139/ssrn.3409386Anderson, Spencer B.Hobson, Jessen L.Sommerfeldt, RyanSocial Science Electronic Publishing...