【What does Non GAAP earning really mean ? 】 总是看到各公司宣布GAAP EPS和Non GAAP EPS,但对Non GAAP EPS不大明白,只知道它是非公认会计准则盈余,或者叫调整盈余,但到底怎么调整的始终没有整明白,看过的几本书上也没写明白,金融字典里也没有清楚的解释。今天终于查到一篇详细解释的文章,Copy到这里收藏。
What Does GAAP Mean? Contents[show] Think about accounting and the philosophy of it. Basically, a company or an accountant puts a bunch of numbers down on a form and expects people to understand and trust the numbers are correct. What happens if one accountant does something one way and an...
How inventory cost is handled.GAAP enables the last-in/first-out inventory cost method, but IFRS does not. How development costs are handled.GAAP treats development costs, such as the creation of software or otherintellectual propertyas expenses, but IFRS treats development as a capital investment...
Ronald M. ManoMark AndersonVicki NycumKevin McBethMano, R.M., Anderson, M., Nycum, V., & McBeth, K. (1996). "Fairly presented, in accordance with GAAP": What does it really mean? Management Accounting, 78 (1), 44-48.
What does the term "arrears" mean in accounting? What does GAAP stand for? Define accrual basis of accounting. Identify the meaning of this accounting-related acronym: GAAP Define the accounting equation and explain briefly what it entails. ...
What is International accounting? Is it different than GAAP? What do we mean by "convergence"? Provide 3 specific examples of changes in accounting principle. What are the differences between GAAP and GAAS? Explain the differences between GAAP and IFRS. How does GAAP standardize accounting records...
Definition of GAAP GAAP is the acronym for generally accepted accounting principles. GAAP consists of the following: Basic underlying accounting principles, assumptions, and concepts such as the cost principle, matching principle, full disclosure principle, and more. Detailed reporting standards and other...
What Does Accounting Profit Mean? Contents[show] What is the definition of accounting profit? Accounting profit, often referred to as bookkeeping profit, serves as a fundamental measure of a company’s financial performance. Calculated by subtracting explicit costs from total revenue, it represents ...
The generally accepted accounting principles (GAAP) define an asset as impaired when its fair value is lower than its book value. To check an asset for impairment, the total profit, cash flow, or other benefit expected to be generated by the asset is compared with its current book value. I...
ban the use of last-in, first-out (LIFO) inventory accounting methods. GAAP rules allow for LIFO. Both systems allow for the first-in, first-out method (FIFO) and the weighted average-cost method. GAAP does not allow for inventory reversals, while IFRS permits them under certain conditions...