Non-GAAP earnings: Difference between revisions
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* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Non-GAAP measures]] | * [[Non-GAAP measures]] | ||
* [[Reported earnings]] | |||
* [[Underlying]] | * [[Underlying]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Latest revision as of 17:50, 16 October 2022
Financial reporting - accounting principles - alternative performance measures.
Non-GAAP earnings are accounting earnings calculated and disclosed on an alternative basis, supplementing the information required to be reported by law and under financial reporting standards.
Such measures should be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in ways that reflect well on its own performance.
