JD Supra

C&DI Updates on Non-GAAP Financial Measures

On December 13, 2022, the staff of the Division of Corporation Finance (“staff”) of the Securities and Exchange Commission (“Commission”) has updated the following Compliance & Disclosure ...
Forbes

S&P 500 & Sectors: GAAP Vs Core Earnings Update For 2Q24

Forbes contributors publish independent expert analyses and insights. #1 stock picker for 51 straight months on SumZero. AI is my edge. Movement in Core Earnings and GAAP earnings were quite different ...
JD Supra

Non-GAAP Financial Metrics and Disclosures: Regulation G and Item 10(e) of Regulation S-K

Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures ...
Booth School of Business

Does Non-GAAP Reporting Increase Firm Value?

Take a look at almost any earnings press release and you’ll see that standard accounting numbers—for net income, earnings per share, and even revenue—are buried under an avalanche of alternative takes ...
Accounting Today

GASB finds widespread use of GAAP in states and localities

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...