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 ...

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

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

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 ...

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

The net loss for the year totaled $9.5 billion, compared to a net loss of $6.5 billion for the prior year, an increase of $3 ...

22 to help FASB identify areas where there’s a pervasive need to improve generally accepted accounting principles (GAAP). FASB proposes discount rate relief for nonpublic lessees FASB proposed ...

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.

Compliance with the standards update “isn’t going to be cheap” for many firms, but the FASB has taken steps to reduce the ...