The diagram below depicts the impairment models in US GAAP that were replaced by the CECL model. Although the FASB was not able to develop a single impairment model for all financial assets, it did achieve its objective of reducing the number of impairment models in US GAAP. ...
More content Fair value measurement handbook Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP Read more Guides to financial statements Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards including past guides and sector supplements ...
2008 Financial Results (US GAAP) Leonid Fedun, Vice-President of LUKOIL April 2009 Forward-Looking Statements • Certain statements in this presentation are not historical facts and are "forward-looking". Examples of such forward-looking statements include, but are not limited to: – projections ...
(UKGAAP).Thefirstsectionprovidesasummaryofthesimilaritiesanddifferencesandthenreferstoindividualsectionswherekeydivergencesarehighlightedandthelikelyimpactofrecentproposalsexplained.Nosummarypublicationcan,ofcourse,dojusticetothemanydifferencesofdetailwhichexistbetweenIAS,USGAAPandUKGAAP.Eveniftheguidanceissimilarthere...
GAAP financial measure, operating profit (loss). 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...
An EGC wishing to opt out of the extended phase‑in for new or revised financial accounting standards under US GAAP must disclose this election in the first registration statement that is submitted to the SEC, regardless of whether it is a confidential submission or a public filing. 9 See ...
“emerging growth company”in Rule 12b-2 of the Exchange Act.Large Accelerated filer Accelerated Filer Non-Accelerated Filer Emerging Growth Company If an emerging growth company that prepares its financial statements in accordance with U.S.GAAP,indicate by check mark if the registrant has elected ...
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties, Fair Value $ instant debit Fair value of investment held by insurance company, excluding investment in related party. SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other...
AEHR US00760J1088 Semiconductor Equipment & Testing Market Closed -Nasdaq 04:00:00 2025-02-11 pm EST5-day change1st Jan Change 10.29USD-3.83% -7.21%-38.12% Jan. 13Aehr Test Systems Fiscal Q2 Non-GAAP EPS, Net Revenue Decrease; Shares Fall After HoursMT ...
Long-Term Debt, Fiscal Year Maturity. Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.