3 Artículos

Audit risk calibrationExtending the Non-GAAP SEC-Filter

Acceso

en línea

Mohamed Gaber, Samy Garas, Edward J. Lusk Pág. 182 - 195

Revista: International Journal of Research In Business and Social Science Formato: Electrónico

Tabla de contenido: Vol: 9 Num: July Issue Par: 0 Año: 2020

The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies

Acceso

en línea

Mattheus T. Mey,Christiaan Lamprecht

AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest,... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 13 Num: 1 Par: 0 Año: 2020

Accounting For Agricultural Products: US Versus IFRS GAAP

Acceso

en línea

Treba Marsh, Mary Fischer

Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS... ver más

Revista: Journal of Business & Economics Research (JBER) Formato: Electrónico

Tabla de contenido: Vol: 11 Num: 2 Par: 0 Año: 2013

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