Non-GAAP earnings

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.

See also

• Adjusted earnings
• Alternative performance measures
• Earnings
• Earnings per share
• Generally accepted accounting principles
• Financial reporting
• Non-GAAP measures
• Reported earnings
• Underlying