Operating profit (loss) Add: Share-based compensation expenses Add: Depreciation of fixed assets and computer parts Add: Amortization and impairment of intangible assets resulting from business combinations Adjusted EBITDA (non-GAAP) 2015 RMB 11,672 1,387 2,886 For the Year Ended December 31, ...
In contrast, foreign firms listed on a major US exchange are required to file Form 20-F with the SEC and to reconcile their financial statements to US GAAP. They are also subject to enforcement by the SEC and US courts (Coffee, 1999). Therefore foreign firms face different institutional ...
with U.S.GAAP.It should not be considered in isolation or construed as an alternative to net loss or any other measure of perance or as an indicator of our operating perance.See“Our Financial and Operating Perance Key Operating and Financial Metrics by Segment Non-GAAP Financial Measure.”...
Further evidence on the information content of economic value added Fraudulent financial reporting, corporate governance and ethics: 1987‐2007 Differences in earnings management between firms using US GAAP and IAS/IFRS See More The most cited articles from this title: Earnings...
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GAAP to IFRS would be prohibitive particularly now, as the U.S. has hit snags in its economic recovery. These and other arguments usually focus on whether U.S. GAAP is better than IFRS or vice versa--as if deciding whether driving on the right or ...
respectively. Adjusted earnings is a non-GAAP financial measure for which a reconciliation to the nearest GAAP-based measure is provided within this release. Consolidated net sales for the three months ended June 30, 2021 totaled $244.9 million, compared with $216.2 million for the same period in...
(v) A "financial statement" means a balance sheet as of the last day of the calendar quarter or fiscal year, an income statement, statement of cash flows, and any related notes for the quarter and year-to-date, prepared in accordance with "GAAP", international financial representatio...
Operating profit (loss) Add: Share-based compensation expenses Add: Depreciation of fixed assets and computer parts Add: Amortization and impairment of intangible assets resulting from business combinations Adjusted EBITDA (non-GAAP) 2015 RMB 11,672 1,387 2,886 For the Year Ended December 31, ...