也可以用LOCAL GAAP（必须有与US GAAP的reconciliatoins），也可以用IFRS（不需要与US GAAP的reconciliati...
链接为美国准则的non-gaap financial measures:non-gaap financial measures
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。 编辑于 2018-01-11 10:33...
US updates: Non-GAAP measures, customer protection and moreJulyJuneJuneJuneJuneJuneJuneJuneJuneJune
Non-US GAAP Financial Measures In addition to financial results determined in accordance with generally accepted accounting principles (GAAP) that are included in our publicly filed documents and discussions, these documents and discussions also include
Non-GAAP financial measures (NGFMs) are a core part of how companies communicate their performance, and they are meant to supplement measures required by accounting standards (e.g., US GAAP/IFRS). Episodes of abuses or misleading NGFMs reporting have recently been a source of popular commentar...
firms in their financial reports of financial measures that aren't part of Generally Accepted Accounting Principles (GAAP). The author offers a few examples, and comments about concerns on the part of the U.S. Securities and Exchange Commission related to the presentation of non-GAAP figures. ...
Commonly Used non-GAAP Measures When is non-GAAP Reporting considered Misleading? GAAP vs non-GAAP – Which is Better? If a company wishes, it may add supplemental information, such as non-GAAP reports, for more information. This, in turn, helps analysts,shareholders, and other stakeholdersto...
Thesemeasures,includingcoreearnings,freecashflow,proformaearnings,operatingearnings,andearningsbeforeinterest,taxes,depreciation,andamortization(EBITDA),provideusefulfinancialinformationaboutindividualcompanies. Butlackofstandardizationinthesecalculations,plusthepotentialforcreativeaccounting,makeitdifficulttodrawrelevantcomparisons...
The SEC monitors non-GAAP reporting vigilantly, so be mindful of the SEC’s rules for non-GAAP vs. GAAP measures of financial performance.