O Relato Ético das Mensurações de Desempenho Não Consideradas no GAAP

Autor: Ervin L. Black
Jazyk: angličtina
Rok vydání: 2016
Předmět:
Zdroj: Revista Contabilidade & Finanças, Vol 27, Iss 70, Pp 7-11 (2016)
Revista Contabilidade & Finanças, Volume: 27, Issue: 70, Pages: 11-7, Published: APR 2016
Popis: Generally accepted accounting principles (GAAP) provide for a standardized method of calculating va-rious performance measures, such as net income, in-come from continuing operations, and cash flow from operations. There are two primary sources of GAAP – the International Financial Reporting Standards (IFRS), as developed by the International Accounting Standards Board (IASB), and the U.S. GAAP, as developed by the Financial Accounting Standards Board (FASB). Howe-ver, non-GAAP performance measures have been repor -ted by companies for several decades, as an alternative to these GAAP measures. Managers argue that these non-GAAP measures improve the information about the core earnings of their companies. Company mana-gers have discretion in determining what is included and what is not included in the calculation of these non-GA -AP performance measures. In this essay, I review non--GAAP reporting, make a call for the ethical reporting of non-GAAP performance measures, and make recom-mendations for ways to improve non-GAAP reporting.
Databáze: OpenAIRE