GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...

Non-GAAP accounting is on the rise, with roughly 75% of companies reporting non-GAAP earnings and about 20% of companies reporting a non-GAAP profit despite a GAAP loss. Aggregate earnings appear to ...

Is a company making profit or a loss? It’s undoubtedly an important question in the minds of managers, investors, bankers, and boards of directors (investors would like to buy shares of, and banks ...

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 ...

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 ...

Jennifer Simonson is a business journalist with a decade of experience covering entrepreneurship and small business. Drawing on her background as a founder of multiple startups, she writes for Forbes ...

The U.S. Securities and Exchange Commission (SEC) continues to scrutinize adjustments to, and presentation of, non-GAAP financial measures. Recent SEC enforcement actions for allegedly improper and ...

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 ...

Accounting principles are the rules that public companies must use when preparing and disclosing their Accounting principles ...