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Tags archive: non-GAAP

Home /Tag: non-GAAP
Featured

The Gap between GAAP and Non-GAAP

By  Theresa F. Henry, PhD, CPA, Rob R. Weitz, PhD and David A. Rosenthal, PhD

March 2020 0

In Brief Many companies have increasingly turned to the reporting of non-GAAP measures, which fall outside the realm of generally accepted accounting principles and must…

News & Views

Revenue Recognition Guidance Alters Presentation of Bad Debt for Healthcare Organizations

FASB News/PCOAB News/ASB News

By  Thomson Reuters Checkpoint

November 2017 0

FASB News Revenue Recognition Guidance Alters Presentation of Bad Debt for Healthcare Organizations Hospitals, clinics, and other healthcare organizations should prepare for big changes when…

Featured

A Non-GAAP Reporting Sampler

By  Susan B. Anders, PhD, CPA/CGMA

September 2017 0

Baruch Lev recently reported in his article, “Surprise: Investors Like Non-GAAP Earnings” (Seeking Alpha, Apr. 6, 2017, http://bit.ly/2uDDqo9) that his analysis of a sample of S&P 500…

Featured

Current Developments at the SEC

By  Wesley Bricker, Norman Strauss, Michael Kronforst and Michael Maloney

August 2017 0

Maloney began the panel by discussing recent enforcement cases, focusing on areas where there are, as he put it, “repeat problems.” These included revenue recognition,…

Featured

The Changing Landscape of Financial Reporting

Taking Stock and Looking Forward

By  Wesley Bricker and Lawrence Smith

August 2017 0

Wesley Bricker I think it is fitting to talk about the importance of our shared work in the public interest here at Baruch College, in…

Featured

ICYMI: Why Accountants Should Care about Non-GAAP Financial Metrics

By  Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

August 2017 0

This article originally appeared in our June 2016 Issue. “We're actually confusing people more than we were helping people understand what's going on in the…

Videos & Media

Fake Earnings: Accountants and Non-GAAP Financial Measures

By  CPAJ Staff

August 2017 0

Video: Watch our fake earnings segment from the voices of the profession with Smart Pros Editor. Also, don't forget to read our recent article on…

Featured

Sustainability: A Unique Opportunity for the Accounting Profession

By  Edward A. Weinstein, CPA and Stanley Goldstein, CPA

August 2017 0

Ed Weinstein and Stanley Goldstein have been close friends for four decades and have agreed on almost everything. They were quite surprised a year ago…

CPAJ News Briefs News & Views

Focus To Shift From New Standards To Improving Communication

IASB, PCAOB News

By  Thomson Reuters Checkpoint

July 2017 0

IASB News Focus to Shift from New Standards to Improving Communication Now that the IASB has finished its “big four” accounting standards—leases, revenue, insurance, and…

Featured

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Michael Kronforst and Michael Maloney

July 2016 0

At the first panel of the 15th Annual Financial Reporting Conference, the panelists discussed the SEC's recent activities and plans for the future. Topics included…

Feature Articles

Transition Issues, Non-GAAP Measures, and Disclosures

Opening Remarks from the SEC and FASB

By  Wesley Bricker and Marc Siegel

July 2016 0

Wesley Bricker Deputy Chief Accountant, SEC Credible, reliable, and useful financial reporting for investors requires not only high-quality accounting and auditing standards, but also robust…

News & Views

Why Accountants Should Care about Non-GAAP Financial Metrics

By  Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

June 2016 0

“We're actually confusing people more than we were helping people understand what's going on in the business.” — Gregory Hayes, CEO of United Technologies, explaining…

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