YL2024-08-11 14:27:29
YL根据本页PPT的讲解，我的提问是：书P74-Example 5-第2问，solution中所说的The SEC specifies that non-GAAP measures should not eliminate items tagged as non-recurring, infrequent, or unusual when such items may be very likely to occur again. 题干中哪里有明确写到这一点？SEC证监会有这个要求？只写了In its review, the SEC took the position that online marketing expenses were a recurring cost of business. 第4问，为什么Exhibit 14是non-GAAP metric？表格中并没有明确写到是non-GAAP?
回答（1）
Simon2024-10-22 14:20:03
Simon同学，上午好。
1、 题干中没写，这是SEC的知识点，如果某些费用看起来是偶然或不寻常的，但实际上很可能还会发生，就不能把它们当作一次性费用来处理。The SEC prohibits the exclusion of charges or liabilities requiring cash settlement from any non-GAAP liquidity measures, other than EBIT and EBITDA. Also prohibited is the calculation of a non-GAAP performance measure intended to eliminate or smooth items tagged as non-recurring, infrequent, or unusual when such items are very likely to occur again.
2 题目信息是 表格13才是 adjusted CSOI=non-GAAP，而CSOI=revised adjusted CSOI= revised non-GAAP，表格14不是non-gaap，是经修订后的non-gaap，即经修订后的adjusted CSOI
- 评论（0）
- 追问（0）
评论
0/1000
追答
0/1000
+上传图片