Non-GAAP earnings and Non-current assets: Difference between pages

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''Financial reporting - accounting principles - alternative performance measures.''
(NCA).


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.
''Financial reporting - balance sheet - assets & liabilities.''


Assets that are likely to be used in the business for more than a year.


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.
For example, assets which are likely to be converted into cash after more than a year, or a normal accounting cycle.




== See also ==
== See also ==
* [[Adjusted earnings]]
* [[Balance sheet]]
* [[Alternative performance measures]]
* [[Current assets]]
* [[Earnings]]
* [[Fixed assets]]
* [[Earnings per share]]
* [[Non-current asset turnover]]
* [[Generally accepted accounting principles]]
* [[Non-current liabilities]]
* [[Financial reporting]]
* [[Property, plant and equipment]]
* [[Non-GAAP measures]]
* [[Underlying]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:The_business_context]]

Latest revision as of 09:59, 24 December 2020

(NCA).

Financial reporting - balance sheet - assets & liabilities.

Assets that are likely to be used in the business for more than a year.

For example, assets which are likely to be converted into cash after more than a year, or a normal accounting cycle.


See also