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 ...

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 ...

Responsibility for enforcement and shaping of generally accepted accounting principles (GAAP) falls to two organizations: The Financial Accounting Standards Board (FASB) and Securities and ...

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 ...

Her expertise is in personal finance and investing, and real estate. J.P. Nodier / Getty Images Generally accepted accounting principles (GAAP) require that all inventory reserves be stated and ...

Stakeholders are asked to provide feedback by Sept. 22 to help FASB identify areas where there’s a pervasive need to improve generally accepted accounting principles (GAAP). FASB proposes discount ...

While IFRS is commonplace for international companies, the US uses a different set of standards, called generally accepted accounting principles (GAAP), which is established by the Financial ...

2.0 Organizational boundary definitions: There are significant differences between the definition of organizational boundaries required by US GAAP (Generally Accepted Accounting Principles ...

Absorption costing is required for reporting purposes under the Financial Accounting Standards Board’s Generally Accepted Accounting Principles (GAAP). Absorption versus variable costing will ...

Accounting Today also asked about FASB's plans to offer more guidance on key performance indicators ... they not be included in the financials?' So it's really us getting input on all those issues.

FASB is defining a financial KPI as a financial measure that is calculated or derived from the financial statements and/or underlying accounting records that is not presented in the ... they not be ...