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首页> 外文期刊>Accounting today >Non-GAAP reporting: Yes, it's bad, but it doesn't have to be
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Non-GAAP reporting: Yes, it's bad, but it doesn't have to be

机译：非GAAP报告：是的，这很糟糕，但不一定

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摘要

Recent business news highlighted increasing concerns over the proliferation of various non-GAAP statistics in public companies' Securities and Exchange Commission filings. Complaints have been raised about not only the number of reports that now include these stats but also their increasingly ludicrous, misleading and otherwise useless nature. Rightly so, critics are also questioning the ethics of managers who provide these disclosures. One key event was the May 17 issuance of a Compliance and Disclosure Interpretation by the Securities and Exchange Commission's Corporation Finance Division. It warns registrants against various general and specific non-GAAP reporting ploys, such as: adding back unusual GAAP losses and charges while not deducting unusual gains; emphasizing non-GAAP measures over GAAP measures; and reporting per-share amounts for EBITDA and free cash flow. (For clarity, this interpretation is a staff release, not a new rule approved by the commission; the CorpFin staff published it to give managers a heads-up on the sorts of things they will take exception to in reviews.)
机译：最近的商业新闻突显出公众对上市公司证券交易委员会备案中各种非公认会计准则统计数字日益增长的担忧。人们不仅对现在包括这些统计数据的报告数量提出了投诉，而且对它们越来越荒谬，误导和其他无用的性质提出了投诉。正确的是，批评家们也在质疑提供这些披露的管理者的道德操守。一项重要事件是证券交易委员会的公司财务部于5月17日发布了《合规与披露解释》。它警告注册人不要针对各种通用和特定的非GAAP报告方法，例如：在不扣除非常规收益的情况下增加非常规GAAP损失和费用；相对于GAAP措施，强调非GAAP措施；以及报告每股EBITDA和自由现金流的金额。 （为清楚起见，此解释是人员发布，而不是委员会批准的新规则； CorpFin员工发布了此解释，目的是让经理们可以对他们在审核中应排除的种种情况有所了解。）

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