Discover the key differences between IFRS and GAAP accounting standards, and learn how they impact financial reporting for ...

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 ...

Ken Qiu, assistant teaching professor for the Department of Finance, and his co-authors had their paper, “ A Re-Examination of the ‘Informational’ Role of Non-GAAP Earnings in the Post-Reg G Period, ” ...

We'll focus here on the difference between GAAP earnings and adjusted, or non-GAAP, earnings. Get back to the basics with our Foolish back-to-school special! Start your journey here. When earnings ...

Many companies, large and small, offer a broad range of products and services to their customers. Often these product and service sales are negotiated at the same time with a single customer, ...

Imagine you're about to purchase a manufacturing company. Your final decision comes down to two profitable enterprises, and you have their financial reports on your desk. These reports are the basis ...

It would be understandable if leaders of some private companies have not had the time to consider adopting the private company GAAP alternatives created by FASB’s Private Company Council (PCC).

Forbes contributors publish independent expert analyses and insights. #1 stock picker for 51 straight months on SumZero. AI is my edge. Whenever non-GAAP metrics get attacked, a slew of contrarians ...

The 2019 third quarter earnings season is approaching its end with over 400 S&P 500 companies having already reported results. A key part of these results for investors is the company’s earnings, and ...

Discover the key differences in inventory accounting between GAAP and IFRS, including valuation methods, write-down reversals ...