GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...

In the United States, the generally accepted accounting principles (GAAP) form the set of accounting standards widely accepted for preparing financial statements. International companies follow ...

Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of ...

Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance.