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能用通俗的语言或实例解释一下 GAAP 与 Non-GAAP 的区别吗?
https://www.zhihu.com/question/20504513
WEBSep 28, 2012 · 审计等 3 个话题下的优秀答主. 谢邀。. Non-GAAP的指标常见于IPO、盈利报告(earning release)、管理者分析(MD&A)等等,而不会直接出现在严格意义上的财务报表及附注里。. 它的作用是给投资者提供更有价值的财务信息。. 一些投资者/分析员常用的指标,比如 ...
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Generally Accepted Accounting Principles (GAAP): Definition, …
https://www.investopedia.com/terms/g/gaap.asp
WEBJan 23, 2024 · GAAP is a set of generally accepted accounting principles widely used in the U.S. for financial reporting by corporations and government entities.
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GAAP vs. Non-GAAP: What's the Difference? - Investopedia
https://www.investopedia.com/articles/financial-analysis/062716/gaap-vs-nongaap-which-should-you-consider-evaluation.asp
WEBJul 3, 2022 · GAAP is the U.S. financial reporting standard for public companies, whereas non-GAAP is not. Unlike GAAP, non-GAAP figures do not include non-recurring or non-cash expenses. Also, because...
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《美国会计准则/US GAAP》的正确打开方式! - 知乎
https://zhuanlan.zhihu.com/p/27681975
WEB希望读过本文后,你可以掌握自己去探索US GAAP的方法。 1. US GAAP到底是什么? US GAAP算是个别名,为了强调“美国”。真正的名字是“Generally Accepted Accounting Principles (GAAP)”,并没有US。 广义来讲,GAAP是由FASB和GASB两家权威组织制定的美国会计准则。
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Generally Accepted Accounting Principles (GAAP) Guide - Forbes
https://www.forbes.com/advisor/business/generally-accepted-accounting-principles-gaap-guide/
WEBSep 9, 2022 · GAAP is a set of detailed accounting guidelines and standards meant to ensure publicly traded U.S. companies are compiling and reporting clear and consistent financial information.
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Generally Accepted Accounting Principles (GAAP) - Guidelines
https://www.accounting.com/resources/gaap/
WEBOct 18, 2023 · Generally accepted accounting principles, or GAAP, are standards that encompass the details, complexities, and legalities of business and corporate accounting. The Financial Accounting Standards Board (FASB) uses GAAP as the foundation for its comprehensive set of approved accounting methods and practices.
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Generally Accepted Accounting Principles (United States)
https://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles_(United_States)
WEBGenerally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) and is the default accounting standard used by companies based in the United States.
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深度解讀「一般公認會計原則」(GAAP) | 哈佛商業評論・與世 …
https://www.hbrtaiwan.com/article/20426/mind-the-gaap
WEB維傑.高文達拉簡 Vijay Govindarajan 安納普.斯里瓦斯塔瓦 Anup Srivastava 趙榮. 2021/06/18. Nicholas Rigg / Getty Images. 一般企業在揭露財報時,除了使用「一般公認會計原則」(GAAP),也愈來愈常使用另一組「非一般公認會計原則」,來顯示公司的損益現況。. 「非一般 ...
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GAAP: Generally Accepted Accounting Principles | CFI
https://corporatefinanceinstitute.com/resources/accounting/gaap/
WEBWhat is GAAP? GAAP, or Generally Accepted Accounting Principles, is a commonly recognized set of rules and procedures designed to govern corporate accounting and financial reporting in the United States (US). The US GAAP is a comprehensive set of accounting practices that were developed jointly by the Financial Accounting Standards …
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讀美股財報:GAAP和非GAAP是什麽?有什麽區別?
https://nai500.com/zh-hant/blog/2022/05/%e8%ae%80%e7%be%8e%e8%82%a1%e8%b2%a1%e5%a0%b1-gaap%e5%92%8c%e9%9d%9egaap%e6%98%af%e4%bb%80%e9%ba%bd/
WEB什麽是gaap? gaap會計準則由財務會計準則委員會(fasb)制定和實施幷接受美國證券和交易委員會(sec)的管理。gaap標準建立的目的是要打造一個評估公司財務健康狀况的統一方式。gaap準則規定了: 公司確認收入和費用的方式; 可以資本化爲資産的費用類型
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