Firms increasingly report a number called non-GAAP or pro-forma earnings along with earnings based on Generally Accepted Accounting Principles (GAAP). Non-GAAP is a customized version of earnings ...

GAAP, which stands for generally accepted accounting principles, is the set of accounting standards followed by most U.S. businesses, not-for-profit organizations, state/local governments, and non ...

IFRS is a set of international accounting standards, while GAAP is a set of rules that accountants follow. Each country has its own version of GAAP if they do not follow IFRS.

GAAP Basics. GAAP stands for Generally Accepted Accounting Principles. They are the standards and procedures companies commonly use to account for their finances and compile financial statements ...

Operating Activity on Dividends in GAAP. Generally accepted accounting principles, or GAAP, established by the Financial Accounting Standards Board, make provisions for various types of investment ...

Accountants who apply GAAP to inventory reserves often use a significant amount of personal judgment.

Generally Accepted Accounting Principles (GAAP) is a set of standards that ensures publicly traded U.S. companies report consistent financial information.

Yahoo Finance's Brian Cheung explains the difference between adjusted and GAAP earnings.

Customized accounting figures are getting a lot of heat from regulators, but spotting them may be the biggest challenge.

The Securities and Exchange Commission reviewed Valeant Pharmaceuticals International Inc.’s use of adjusted “non-GAAP” financial measures, and criticized Valeant’s disclosures at one ...