Generally accepted accounting principles (GAAP) require that all inventory reserves be stated and valued using either the ...

Intangible assets aren’t being captured in the merger review thresholds that federal antitrust agencies rely on, a paper ...

Take a deeper look into the development and purpose of the generally accepted accounting principles, also known as GAAP, which are used for financial reporting.

non-GAAP figures reported. All public companies in the U.S. are required to use generally accepted accounting principles (GAAP). Financial statements created using these principles are filed on a ...

Being careless in a company's early years can make it costly and time-consuming to change from non-GAAP to GAAP standards when preparing for an IPO, sale or other exit.

The author and editors take ultimate responsibility for the content. Generally accepted accounting principles, or GAAP, is a set of accounting standards followed by most U.S. businesses ...

Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246 ...

The Financial Accounting Standards Board issued a proposed accounting standards update that aims to improve the navigability of the disclosures that need to be provided for interim reporting periods.