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. ...
Non-GAAP measures.These metrics, when used appropriately in combination with GAAP measures, can provide decision-useful information to investors. The SEC statement suggests that audit committees learn how management uses these metrics to evaluate performance — and whether they’re consistently prepared a...
Mollie Duckworth
Intangible assets are non-physical assets that provide value to a company or individual, such as intellectual property, brand reputation, and goodwill.
Remember, though, that non-GAAP adjustments are risky. The Securities and Exchange Commission (SEC) and Financials Accounting Standards Board (FASB) have taken notice of how many companies use non-GAAP measures to mislead investors. When you’re reviewing a company’s financial documents, it’s ...
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aNon-GAAP Financial Measures Non-GAAP财政措施[translate] aRegional recurrence of triple-negative breast cancer: interest of systematic adjuvant lymph node irradiation?]. 三倍消极乳腺癌地方再现: 系统的辅药淋巴结辐照区域的兴趣?)。[translate]
Technology companies have been large users of non-GAAP adjustments as these companies typically don't report high net income from the use of GAAP, due to the nature of their businesses. Some companies, such as UBER (UBER), remove recurring costs that are needed to grow in markets that are ...
If the indirect method is used, the cash flow from the operations section is already presented as a reconciliation of the three financial statements. Other reconciliations turn non-GAAP measures, such as earnings before interest, taxes, depreciation, and amortization (EBITDA), into their GAAP-approv...
and outstanding share measurements.5If a financial statement is not prepared using GAAP, investors should be cautious. Also, some companies may use both GAAP- and non-GAAP-compliant measures when reporting financial results. GAAP regulations require that non-GAAP measures are identified in financial ...