The Financial Accounting Standards Board has posted the 2025 GAAP Financial Reporting Taxonomy, SEC Reporting Taxonomy and ...

One of the most common forms of non-GAAP measurements in accounting is EBITDA, or earnings before interest, taxes, depreciation, and amortization. EBIDTA is reported by most companies in press ...

A considerable amount of concern has developed regarding application of accounting standards for large publicly traded companies and smaller private companies. This has led to the terminology known as ...

Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246 ...