Profit or loss? Measuring a company’s performance should be relatively simple. Generally accepted accounting principles, or GAAP, were the original standard guidelines for financial accounting. Yet more and more companies are resorting to non-GAAP metrics to present what can be a flattering picture of their performance.
是盈利還是虧損?衡量一家公司的業績按說應該是比較簡單的一件事。財務會計工作原本是有標準的指導方針的,也就是「通用會計準則」(GAAP)。然而,越來越多的公司採用「非GAAP」指標,好讓自己的業績顯得更漂亮。
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