Non-GAAP accounting is on the rise, with roughly 75% of companies reporting non-GAAP earnings and about 20% of companies reporting a non-GAAP profit despite a GAAP loss. Aggregate earnings appear to ...

Is a company making profit or a loss? It’s undoubtedly an important question in the minds of managers, investors, bankers, and boards of directors (investors would like to buy shares of, and banks ...

The GAAP approves four different methods for depreciating business assets: the straight-line method, the units of production method, the declining balance method and the sum-of-the-year's-digits ...

GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...

The ADT enforcement action is a strong reminder that the SEC regards compliance with the “equal or greater prominence” requirement as a serious matter, and will take enforcement action in appropriate ...

U.S. public companies must follow the GAAP rules in preparing their financial statements David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, ...

Take a look at almost any earnings press release and you’ll see that standard accounting numbers—for net income, earnings per share, and even revenue—are buried under an avalanche of alternative takes ...

U.S. GAAP is a rules-based accounting standard that, some critics have argued, is not flexible enough to accurately reflect companies’ financial performances. Due to GAAP’s rigid requirements, and ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, ...

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...

Mike Price is a 23 year-old Masters of Finance graduate who first started learning about investing on the Motley Fool when he was 13. He is currently seeking a job. *$129 for two years is a ...