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gaap

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Did you mean non-GAAP (26 results)

BNET Resources

Terry Semel's Ghost Still Haunts Yahoo: The ghost of Terry Semel still hangs over Yahoo, as well as its financials. Semel, who joined Yahoo in 2001 after 24 years of rising through the ranks at Warner Bros. studios, steered the company through hard times, eventually driving the stock to a record high of...; Tags: Terry Semel, Yahoo! Inc., GAAP, Outsourcing, Financial Accounting, Finance, It Operations, Business Operations, Outsourcing & Subcontracting, Kevin Kelleher; Blog posts 2008-04-22
gaap for Private Companies: The Private Company Task Force conducted extensive research on the issue of private company financial reporting. This paper briefs about the task force's findings and conclusions. Generally Accepted Accounting Principles (GAAP) for private companies should be developed based on concepts and accounting that are appropriate for the distinctly different needs...; Tags: AICPA, GAAP, accounting, financial reporting, financial; White papers
Task Force Recommends Pursuing Changes in gaap for Private Companies: After conducting extensive research to ensure the opinions of all constituents were heard, the Private Company Financial Reporting Task Force has unanimously recommended that a process be established to evaluate potential changes to generally accepted accounting principles to improve the usefulness of financial reporting for private companies. Specifically, the task...; Tags: AICPA, GAAP, constituent, financial reporting, financial, accounting; White papers
Understanding Research and Development Accounting: There's more than one way to account for Research and Development (R&D). A business using the accrual method of accounting will treat R&D costs as expenses. A business contracted to undertake R&D for another company might treat it as an operational cost. If that business retains an element of financial...; Tags: Research & Development, Operational accounting, BNET Editorial, R&D, operational cost, accrual, accounting, asset, income, GAAP, market research, software development, knowledge, financial, industry, software; Articles 2007-10-02
Understanding Financial Reporting: Financial reporting, done annually by private enterprises and quarterly by public companies, offers essential information about the financial health of an organization. Interested parties often use this information to support investing and financing decisions. Companies prepare their reports in an agreed format, including a balance sheet, income statement, cash flow...; Tags: Financial accounting, Financial statements, Financial Planning, BNET Editorial, financial reporting, financial statement, SEC, financial, financing, MD&A, accrual, Cash Flow Statement, income, annual reports, shareholder, income statement, GAAP, agreement, appraisal, divide; Articles 2007-09-28

Assessing a Profit and Loss Account: A profit and loss account (P&L) is a statement of sales income and expenditure over a specified period, and any profits or losses made. Essentially, the profit or loss is the difference between the money that comes in and the money that goes out. A P&L account does not show...; Tags: Operational accounting, BNET Editorial, P&L, net profit, income, tax, revenue, sales, GAAP, dividend, net income, stock, payment, advertisement; Articles 2007-07-05
Knowing the Right Time to Recognize Revenue: Products and services can be sold and marketed in many different ways. Guidance is available about how to recognize revenue (record income) from the most common types of transaction, but it’s not possible to provide for every situation—so considerable professional judgment is needed in the less straightforward cases.What You Need...; Tags: Operational accounting, BNET Editorial, accrual, AICPA, revenue, income, accounting, SEC, GAAP, financial statement, retail company, adjustment, sales, payment, asset, financial, industry; Articles 2007-07-05
Foolish Fundamentals: gaap: Companies report their earnings according to GAAP, or generally accepted accounting principles, which is the common set of accounting principles that all companies are expected to follow. To get a clearer picture of core operating earnings, some companies also report adjusted, or non-GAAP, earnings. They do this by adding back...; Tags: Motley Fool, GAAP, earnings, non-GAAP, accounting; White papers 2005-12-28
Pension Accounting and Corporate Earnings: The World According to gaap: The underlying premise of the study presented in this paper is that current pension plan accounting has two important negative effects. First, it distorts the measurement of earnings and net worth in the short run, as well as the pattern of earnings over future periods. Second, this distortion can send...; Tags: Financial accounting, Benefits, Financial services, Federal Reserve Bank, distortion, corporate earnings, GAAP, pension plan, earnings, equity, accounting, health care; White papers 2005-12-01
Accounting Standards and Information: Inferences From Cross-Listed Financial Firms: Publicly traded financial firms within the European Union will be required to adhere to International Accounting Standards (IAS) in their financial reporting beginning in 2005, which can entail a higher degree of financial disclosure than was previously mandated under national accounting standards. GAAP is considered to be both among the...; Tags: Financial accounting, Federal Reserve Board, International Accounting Standard, International Financial Reporting Standards, accounting, GAAP, financial, financial reporting; White papers 2005-10-01
gaap, Independent Audits and Enabling Greater Accountability for Corporate Financial Statements: This paper extends the work of Weiss and Berney, Clarke, et al., (2003), and Chambers by developing the argument further that the current GAAP is a fundamental obstacle to producing reliable corporate information. Specifically, it is argued that the accounting profession may continue to evade accountability for corporate financial statements...; Tags: Operational accounting, Financial accounting, Financial services, GAAP, accounting, auditing, accountability, audit, financial statement, financial; White papers 2005-08-30
Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on Arrangements With Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers: This report addresses two primary questions: the extent of off-balance sheet ("OBS") arrangements, including the use of special purpose entities ("SPEs"), and (2) whether current financial statements of issuers transparently reflect the economics of off-balance sheet arrangements. To answer these questions, the staff of the Commission (the "Staff") conducted an...; Tags: Sales force management, Financial accounting, SEC, commission, GAAP, analysis, financial statement, Sarbanes-Oxley Act, financial; White papers 2005-06-15
Upfront: Waking Up to Global gaap: International Financial Reporting Standards (IFRS) are rapidly gaining momentum worldwide. The paper highlights that U.S. companies need to bone up on international accounting standards if they want to remain competitive abroad and at home. Chief Financial Officers (CFOs) of U.S. companies must understand global Generally Accepted Accounting Principles (GAAP), because...; Tags: Free trade, Penton Media Inc., International Financial Reporting Standards, U.S. company, International Accounting Standard, GAAP, financial statement, accounting, financial; White papers 2005-06-01
The Case for Private Company gaap: GAAP has high value - for the most part - say a growing number of external users of private company financial reports, CPAs and other financial professionals working in or serving private companies, which represent more than 99% of the nation's incorporated businesses. But while a recent AICPA-sponsored survey revealed...; Tags: AICPA, GAAP, survey, financial; White papers 2005-05-01
The World According to gaap: As earnings season gets underway and investors start listening to calls and reading reports, understanding how companies report earnings is critical. Earnings per share. Basic EPS. Diluted EPS. Adjusted net income diluted. GAAP earnings. Non-GAAP earnings. Enough already. Although confusion can be part of the learning process in investing, it...; Tags: Financial accounting, Motley Fool, GAAP, earnings, non-GAAP, earnings per share, net income; White papers 2005-04-25
Bringing the gaap Hierarchy Into gaap: This article explains a proposed FASB Statement that would adopt the hierarchy of generally accepted accounting principles now in auditing standards with some updating modifications. The proposal would make the rules governing which accounting principles take precedence directly applicable to preparers of financial statements, not just to auditors, and is...; Tags: Financial accounting, KPMG Consulting Inc., GAAP, financial statement, auditing, accounting, financial; White papers 2005-04-01
Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 46: This paper evaluates the manner in which sponsors of highly leveraged Asset-Backed Commercial Paper (ABCP) conduits responded to FASB Interpretation No. 46 (FIN 46) Consolidation of Variable Interest Entities an Interpretation of ARB No. 51. By matching commercial paper investors with corporations seeking liquidity, ABCP sponsors facilitate a significant amount...; Tags: Financial accounting, Investment, University of Chicago, commercial paper, conduit, GAAP, liquidity, financial reporting, financing, financial; White papers 2005-03-01
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?: This paper compares the characteristics of US GAAP earnings for US firms with reconciled earnings for non-US firms cross listing on US markets. It is found that the reconciled earnings for non-US firms differ systematically from US GAAP earnings for US firms, and are characterized by more evidence of smoothing,...; Tags: Financial accounting, University of North Carolina, earnings, environment; White papers 2005-01-01
The Greening Of gaap: From the executive summary: ‘Experts suggest that not all companies are interpreting disclosure of financial statements so conservatively. At least that is the contention of many Socially Responsible Investors (SRIs), the institutional investors, and mutual fund groups that screen their portfolio companies for several social and environmental criteria. Some SRIs...; Tags: Operational accounting, Financial services, Financial accounting, CFO Publishing Corp., GAAP, accounting, mutual fund, financial statement, financial; White papers 2004-09-09
A Matter Of Emphasis: From the executive summary: ‘When the Securities and Exchange Commission (SEC) issued Regulation G, some people thought the death knell had been sounded for the abuse of pro forma numbers. As a result, any non-Generally Accepted Accounting Principles (GAAP) number used in an earnings release had to be accompanied by...; Tags: CFO Publishing Corp., GAAP, SEC; White papers 2004-07-22