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冻梨小师
2023-03-30
这篇文章不错,转发给大家看看
抱歉,原内容已删除
冻梨小师
2023-02-09
这篇文章不错,转发给大家看看
抱歉,原内容已删除
冻梨小师
2023-01-26
写的清楚
@梁斌penny:一文看懂Gaap & Non-Gaap的区别
去老虎APP查看更多动态
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& Non-Gaap的区别","htmlText":"目前在美股市场,存在两种比较常见计量规则,一种是官方的GAAP---美国公认会计准则,强制披露;另一种是NON-GAAP---企业在GAAP基础上自行调整的披露结果,是非标准的且企业自愿披露的。 01 基本定义 Gaap的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。 Non-GAAP则是Non-Generally Accepted Accounting Principle,即公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP财务计量指上市公司除了按照GAAP和其他法规准则要求进行财务披露外,还需要以其他财务计量的方式对企业的经营活动、财务状况及现金流量进行披露。GAAP和Non-GAAP财务计量之间的差异(即Non- GAAP调整项),最常见的由两部分构成: (1)一次性损益。包括一次性出售资产的收益、一次性的汇兑损益、一次性的资产减值和一次性的政府补助等。这些一次性损益的出现可能是由于企业在财务报告期内的特殊活动所产生的,只对企业当期的损益产生影响,具有特殊性,不具有持续性和一般性,通常对同一企业未来的生产经营业务不会产生影响。 (2)非现金损益。如股权激励费用和“折旧”,尤其是无形资产摊销。企业财务人员通常改变报告期的折旧方法来进行盈余管理。因此,一些非现金项目的变化并不能直接从财务报表中看出。 Non-GAAP财务计量的初衷是为了让投资者更好地了解企业的经营业务与财务情况,而不是一味的局限于管理层对外报出的财务报告指标。 从目的上看,Gaap目的在于满足会计信息使用者的需求,规范企业的财务披露行为。Non-Gaap目的在于突出企业业绩表现,为其获得良好的市场资源。 从效果上看,企业在相对自由","listText":"目前在美股市场,存在两种比较常见计量规则,一种是官方的GAAP---美国公认会计准则,强制披露;另一种是NON-GAAP---企业在GAAP基础上自行调整的披露结果,是非标准的且企业自愿披露的。 01 基本定义 Gaap的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。 Non-GAAP则是Non-Generally Accepted Accounting Principle,即公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP财务计量指上市公司除了按照GAAP和其他法规准则要求进行财务披露外,还需要以其他财务计量的方式对企业的经营活动、财务状况及现金流量进行披露。GAAP和Non-GAAP财务计量之间的差异(即Non- GAAP调整项),最常见的由两部分构成: (1)一次性损益。包括一次性出售资产的收益、一次性的汇兑损益、一次性的资产减值和一次性的政府补助等。这些一次性损益的出现可能是由于企业在财务报告期内的特殊活动所产生的,只对企业当期的损益产生影响,具有特殊性,不具有持续性和一般性,通常对同一企业未来的生产经营业务不会产生影响。 (2)非现金损益。如股权激励费用和“折旧”,尤其是无形资产摊销。企业财务人员通常改变报告期的折旧方法来进行盈余管理。因此,一些非现金项目的变化并不能直接从财务报表中看出。 Non-GAAP财务计量的初衷是为了让投资者更好地了解企业的经营业务与财务情况,而不是一味的局限于管理层对外报出的财务报告指标。 从目的上看,Gaap目的在于满足会计信息使用者的需求,规范企业的财务披露行为。Non-Gaap目的在于突出企业业绩表现,为其获得良好的市场资源。 从效果上看,企业在相对自由","text":"目前在美股市场,存在两种比较常见计量规则,一种是官方的GAAP---美国公认会计准则,强制披露;另一种是NON-GAAP---企业在GAAP基础上自行调整的披露结果,是非标准的且企业自愿披露的。 01 基本定义 Gaap的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。 Non-GAAP则是Non-Generally Accepted Accounting Principle,即公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP财务计量指上市公司除了按照GAAP和其他法规准则要求进行财务披露外,还需要以其他财务计量的方式对企业的经营活动、财务状况及现金流量进行披露。GAAP和Non-GAAP财务计量之间的差异(即Non- GAAP调整项),最常见的由两部分构成: (1)一次性损益。包括一次性出售资产的收益、一次性的汇兑损益、一次性的资产减值和一次性的政府补助等。这些一次性损益的出现可能是由于企业在财务报告期内的特殊活动所产生的,只对企业当期的损益产生影响,具有特殊性,不具有持续性和一般性,通常对同一企业未来的生产经营业务不会产生影响。 (2)非现金损益。如股权激励费用和“折旧”,尤其是无形资产摊销。企业财务人员通常改变报告期的折旧方法来进行盈余管理。因此,一些非现金项目的变化并不能直接从财务报表中看出。 Non-GAAP财务计量的初衷是为了让投资者更好地了解企业的经营业务与财务情况,而不是一味的局限于管理层对外报出的财务报告指标。 从目的上看,Gaap目的在于满足会计信息使用者的需求,规范企业的财务披露行为。Non-Gaap目的在于突出企业业绩表现,为其获得良好的市场资源。 从效果上看,企业在相对自由","images":[{"img":"https://static.tigerbbs.com/f524ffdfcdaea980445a3cbbe4c703fc","width":"665","height":"899"},{"img":"https://static.tigerbbs.com/8e41dc85a529af002dd91075f3635f40","width":"1080","height":"583"},{"img":"https://static.tigerbbs.com/1ddee6c4086b59485b3e8f01d43dcda4","width":"693","height":"863"}],"top":1,"highlighted":1,"essential":2,"paper":2,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/369015218","isVote":1,"tweetType":1,"viewCount":0,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":7,"langContent":"CN","totalScore":0},"isVote":1,"tweetType":1,"viewCount":1194,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0}],"hots":[{"id":659508212,"gmtCreate":1680107361537,"gmtModify":1680109849339,"author":{"id":"4137832676334580","authorId":"4137832676334580","name":"冻梨小师","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":1,"crmLevelSwitch":0,"followedFlag":false,"idStr":"4137832676334580","authorIdStr":"4137832676334580"},"themes":[],"htmlText":"这篇文章不错,转发给大家看看","listText":"这篇文章不错,转发给大家看看","text":"这篇文章不错,转发给大家看看","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/659508212","repostId":"1192360461","repostType":2,"isVote":1,"tweetType":1,"viewCount":1371,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},{"id":625062729,"gmtCreate":1675951420561,"gmtModify":1675951779619,"author":{"id":"4137832676334580","authorId":"4137832676334580","name":"冻梨小师","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":1,"crmLevelSwitch":0,"followedFlag":false,"idStr":"4137832676334580","authorIdStr":"4137832676334580"},"themes":[],"htmlText":"这篇文章不错,转发给大家看看","listText":"这篇文章不错,转发给大家看看","text":"这篇文章不错,转发给大家看看","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/625062729","repostId":"1139335582","repostType":2,"isVote":1,"tweetType":1,"viewCount":1130,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},{"id":626465287,"gmtCreate":1674729959349,"gmtModify":1674734683204,"author":{"id":"4137832676334580","authorId":"4137832676334580","name":"冻梨小师","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":1,"crmLevelSwitch":0,"followedFlag":false,"idStr":"4137832676334580","authorIdStr":"4137832676334580"},"themes":[],"htmlText":"写的清楚","listText":"写的清楚","text":"写的清楚","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/626465287","repostId":"369015218","repostType":1,"repost":{"id":369015218,"gmtCreate":1613988023629,"gmtModify":1613988034265,"author":{"id":"3455831151069127","authorId":"3455831151069127","name":"梁斌penny","avatar":"https://static.laohu8.com/6ee0fc18512a342bc30975fc1e23c853","crmLevel":8,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3455831151069127","authorIdStr":"3455831151069127"},"themes":[],"title":"一文看懂Gaap & Non-Gaap的区别","htmlText":"目前在美股市场,存在两种比较常见计量规则,一种是官方的GAAP---美国公认会计准则,强制披露;另一种是NON-GAAP---企业在GAAP基础上自行调整的披露结果,是非标准的且企业自愿披露的。 01 基本定义 Gaap的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。 Non-GAAP则是Non-Generally Accepted Accounting Principle,即公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP财务计量指上市公司除了按照GAAP和其他法规准则要求进行财务披露外,还需要以其他财务计量的方式对企业的经营活动、财务状况及现金流量进行披露。GAAP和Non-GAAP财务计量之间的差异(即Non- GAAP调整项),最常见的由两部分构成: (1)一次性损益。包括一次性出售资产的收益、一次性的汇兑损益、一次性的资产减值和一次性的政府补助等。这些一次性损益的出现可能是由于企业在财务报告期内的特殊活动所产生的,只对企业当期的损益产生影响,具有特殊性,不具有持续性和一般性,通常对同一企业未来的生产经营业务不会产生影响。 (2)非现金损益。如股权激励费用和“折旧”,尤其是无形资产摊销。企业财务人员通常改变报告期的折旧方法来进行盈余管理。因此,一些非现金项目的变化并不能直接从财务报表中看出。 Non-GAAP财务计量的初衷是为了让投资者更好地了解企业的经营业务与财务情况,而不是一味的局限于管理层对外报出的财务报告指标。 从目的上看,Gaap目的在于满足会计信息使用者的需求,规范企业的财务披露行为。Non-Gaap目的在于突出企业业绩表现,为其获得良好的市场资源。 从效果上看,企业在相对自由","listText":"目前在美股市场,存在两种比较常见计量规则,一种是官方的GAAP---美国公认会计准则,强制披露;另一种是NON-GAAP---企业在GAAP基础上自行调整的披露结果,是非标准的且企业自愿披露的。 01 基本定义 Gaap的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。 Non-GAAP则是Non-Generally Accepted Accounting Principle,即公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP财务计量指上市公司除了按照GAAP和其他法规准则要求进行财务披露外,还需要以其他财务计量的方式对企业的经营活动、财务状况及现金流量进行披露。GAAP和Non-GAAP财务计量之间的差异(即Non- GAAP调整项),最常见的由两部分构成: (1)一次性损益。包括一次性出售资产的收益、一次性的汇兑损益、一次性的资产减值和一次性的政府补助等。这些一次性损益的出现可能是由于企业在财务报告期内的特殊活动所产生的,只对企业当期的损益产生影响,具有特殊性,不具有持续性和一般性,通常对同一企业未来的生产经营业务不会产生影响。 (2)非现金损益。如股权激励费用和“折旧”,尤其是无形资产摊销。企业财务人员通常改变报告期的折旧方法来进行盈余管理。因此,一些非现金项目的变化并不能直接从财务报表中看出。 Non-GAAP财务计量的初衷是为了让投资者更好地了解企业的经营业务与财务情况,而不是一味的局限于管理层对外报出的财务报告指标。 从目的上看,Gaap目的在于满足会计信息使用者的需求,规范企业的财务披露行为。Non-Gaap目的在于突出企业业绩表现,为其获得良好的市场资源。 从效果上看,企业在相对自由","text":"目前在美股市场,存在两种比较常见计量规则,一种是官方的GAAP---美国公认会计准则,强制披露;另一种是NON-GAAP---企业在GAAP基础上自行调整的披露结果,是非标准的且企业自愿披露的。 01 基本定义 Gaap的全称是Generally Accepted Accounting Principle,即美国公认会计准则,美股上市公司一般都需按照GAAP定期披露业绩和财务状况。 Non-GAAP则是Non-Generally Accepted Accounting Principle,即公司依据自身情况在GAAP的基础上自行调整,目的是“更好”地展示公司的实际经营状况。 Non-GAAP财务计量指上市公司除了按照GAAP和其他法规准则要求进行财务披露外,还需要以其他财务计量的方式对企业的经营活动、财务状况及现金流量进行披露。GAAP和Non-GAAP财务计量之间的差异(即Non- GAAP调整项),最常见的由两部分构成: (1)一次性损益。包括一次性出售资产的收益、一次性的汇兑损益、一次性的资产减值和一次性的政府补助等。这些一次性损益的出现可能是由于企业在财务报告期内的特殊活动所产生的,只对企业当期的损益产生影响,具有特殊性,不具有持续性和一般性,通常对同一企业未来的生产经营业务不会产生影响。 (2)非现金损益。如股权激励费用和“折旧”,尤其是无形资产摊销。企业财务人员通常改变报告期的折旧方法来进行盈余管理。因此,一些非现金项目的变化并不能直接从财务报表中看出。 Non-GAAP财务计量的初衷是为了让投资者更好地了解企业的经营业务与财务情况,而不是一味的局限于管理层对外报出的财务报告指标。 从目的上看,Gaap目的在于满足会计信息使用者的需求,规范企业的财务披露行为。Non-Gaap目的在于突出企业业绩表现,为其获得良好的市场资源。 从效果上看,企业在相对自由","images":[{"img":"https://static.tigerbbs.com/f524ffdfcdaea980445a3cbbe4c703fc","width":"665","height":"899"},{"img":"https://static.tigerbbs.com/8e41dc85a529af002dd91075f3635f40","width":"1080","height":"583"},{"img":"https://static.tigerbbs.com/1ddee6c4086b59485b3e8f01d43dcda4","width":"693","height":"863"}],"top":1,"highlighted":1,"essential":2,"paper":2,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/369015218","isVote":1,"tweetType":1,"viewCount":0,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":7,"langContent":"CN","totalScore":0},"isVote":1,"tweetType":1,"viewCount":1194,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0}],"lives":[]}