讀美股財報：GAAP和非GAAP是什麽？有什麽區別？
2024-11-26 15:14非gaap會計是對gaap財務數字的一個調整，其中最常見的一個非gaap財務指標是稅息折舊及攤銷前利潤（ebitda）。 EBITDA扣除了公司增加舉債後利息支出對利潤的影響，也不用你自己去調整資本支出大幅增加後的折舊，因此更有利于公司利潤的橫向和縱向比較。
深度解讀「一般公認會計原則」（Gaap） | 哈佛商業評論・與世界一流管理接軌
2021/06/18. Nicholas Rigg / Getty Images. 一般企業在揭露財報時，除了使用「一般公認會計原則」（GAAP），也愈來愈常使用另一組「非一般公認會計原則」，來顯示公司的損益現況。. 「非一般公認會計原則」排除不需要現金支付，或是對理解企業未來價值不重要的盈餘 ...
Generally Accepted Accounting Principles (GAAP): Definition, Standards ...
Generally Accepted Accounting Principles - GAAP: Generally accepted accounting principles (GAAP) are a common set of accounting principles , standards and procedures that companies must follow ...
Generally Accepted Accounting Principles (United States)
Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) and is the default accounting standard used by companies based in the United States.. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which ...
GAAP: Generally Accepted Accounting Principles | CFI
What is GAAP? GAAP, or Generally Accepted Accounting Principles, is a commonly recognized set of rules and procedures designed to govern corporate accounting and financial reporting in the United States (US). The US GAAP is a comprehensive set of accounting practices that were developed jointly by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board ...
ROC GAPP與IRFSs差異 - 國際財務報導準則(IFRSs) - TWSE
ROC GAAP與IFRSs差異. 造成差異原因. 我國財務會計準則公報自1999年起即參照國際會計準則訂定，故二者間主要差異在於：. 國際會計準則已訂有特定公報規範，而我國尚無相關準則規定。. 我國已參酌國際會計準則訂定相關公報，惟因國際會計準則近來已有修訂，而 ...