GAAP" — those wonky, "generally accepted accounting principles" at the heart of the trial? Don't feel bad: You're not alone. Even lead defendants Donald Trump and his eldest son, Donald Trump ...

Non-GAAP earnings are an alternative accounting method used to measure the earnings of a company. Many companies report non-GAAP earnings in addition to their earnings based on Generally Accepted ...

Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246 ...

While companies in the United States operate under the generally accepted accounting principles (GAAP), most other countries use the International Financial Reporting Standards (IFRS). There are ...

non-GAAP figures reported. All public companies in the U.S. are required to use generally accepted accounting principles (GAAP). Financial statements created using these principles are filed on a ...

The Generally Accepted Accounting Principles, or GAAP, is the required method of accounting for public companies. Tax accounting can be similar, although taxpayers have far more options available.

For example, GAAP accounting (or generally accepted accounting principles) requires fixed assets to be reported at cost on the balance sheet, but, over time, that value depreciates as the assets ...

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However, that condition is satisfied only under specific accounting conditions — it depends on the accounting for book value and associated earnings. The empirical analysis confirms that the ...