例如,美国证券交易委员会(SEC)通过规则G(Regulation G)来规范非公认会计准则财务披露(Non-GAAP financial measures)。该规则要求公司提供Non-GAAP财务指标与最直接可比会计准则财务指标间的对账(quantitative reconciliation table),以便投资者能够清晰地了解两者之间的差异。 综上所述,Non-GAAP作为企...
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 ...
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...
since management uses these non-IFRS measures to run our business and make financial, strategic and...
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...
measures在线翻译 non-gaap financial measures中文意思 non-gaap financial measures的解释 non-gaap financial measures的发音 non-gaap financial measures意思是什么 non-gaap financial measures怎么翻译 non-gaap financial measures的中文翻译 non-gaap financial measures的意思翻译 non-gaap financial measures在线翻译...
aTHIS DOCUMENT CONTAINS INFORMATION THAT IS CONFIDENTIAL AND PROPRIETARY TO PARKER-HANNIFIN CORPORATION ("PARKER"). 本文包含是机要和业主对PARKER-HANNIFIN CORPORATION “ (PARKER”的信息)。[translate] aNon-GAAP Financial Measures Non-GAAP财政措施[translate]...
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...
链接为美国准则的non-gaap financial measures:non-gaap financial measures
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...