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A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.
Accounting Standards Codification, the only source of authoritative nongovernmental U.S. GAAP. In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements, first issued in 1978. They are part of the FASB's conceptual framework project ...
The pro forma accounting is a statement of the company's ... results are company restructuring costs, ... in the United States to report US GAAP-based ...
While the company's generally accepted accounting principles losses per share are set to increase, it should be noted that management didn't change the forward outlook for non-GAAP (adjusted ...
These non-GAAP financial measures are not prepared in accordance with generally accepted accounting principles. ... costs, restructuring charges, and gains on strategic investments, which cannot ...
On a GAAP basis, earnings per share from continuing operations was $1.09 and included $0.31 of acquisition accounting adjustments and $0.05 of restructuring and other significant nonrecurring charges.