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- Title
Recent Trends in Reporting Non-GAAP Income: An Example from Social Media Companies.
- Authors
Henry, Theresa F.; Rosenthal, David A.; Weitz, Rob R.
- Abstract
The article focuses on reporting guidelines of non generally accepted accounting principles (GAAP) financial measures as per the Compliance and Disclosure Interpretations (CDI) issued by the organization the U.S. Securities and Exchange Commission (SEC). Topics discussed are adjustments as per earnings before interest, taxes, depreciation and amortization (EBITDA) accounting method, chart on reporting methods for social media companies, and audited financial statements.
- Subjects
UNITED States; ACCOUNTING standards; FINANCIAL statements; FINANCIAL disclosure; EBITDA (Accounting); UNITED States. Securities &; Exchange Commission; SOCIAL media &; economics
- Publication
CPA Journal, 2017, Vol 87, Issue 6, p60
- ISSN
0732-8435
- Publication type
Article