首先，Uber澄清了一点：自己公布Non-GAAP数据可不是要分离、替代或超越GAAP数据，Non-GAAP是对Uber核心业...
简单地说non-gaap是企业根据自身的需要编制的跟usgaap有一定区别的财务报表，个人觉得没有必要非得跟IFRS...
If GAAP and non-GAAP measures are presented in a particular section of a document, the GAAP measures should be presented before the non-GAAP measures. When a registrant reconciles a non-GAAP measure to the most comparable GAAP measure, it should start with the GAAP measure. When a registra...
However, we do not, and you should not, rely on non-GAAP financial measures alone as measures of our performance. We believe that non-GAAP financial measures reflect an additional way of viewing aspects of our operations that, when taken together with GAAP results and the r...
Operating (Non-GAAP) Earnings Per Share and Related Income Statement Items Management presents certain financial measures excluding the effects of certain acquisition-related charges, non-operating retirement-related costs, and any related tax impacts. Management uses the term "operating" to describe ...
However, non-GAAP earnings can also be deceptive when applied incorrectly. The measures are especially unsuitable for firms saddled with high debt loads or those that must frequently upgrade costly equipment. Furthermore, non-GAAP earnings can be trumpeted by companies with low net incomes in an ...
measures. It would also be interesting to probe whether the enhanced involvement of an external auditor increases the relevance and the reliability of financial communication. This, in turn, implies additional harmonization on how non-GAAP performance measures should be computed and presented, and a ...
nongaap就是随心所欲，主要是传达管理层想让你看到的信息，谁信谁蠢，gaap是依法行事，传达的信息是sec...
之所以很多时候都比较non-gaap是因为这个才是和企业经营直接相关， 把每家因为计算SBC的差异剔除，一方面...
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...