YL
2024-08-11 14:27根據(jù)本頁PPT的講解，我的提問是：書P74-Example 5-第2問，solution中所說的The SEC specifies that non-GAAP measures should not eliminate items tagged as non-recurring, infrequent, or unusual when such items may be very likely to occur again. 題干中哪里有明確寫到這一點？SEC證監(jiān)會有這個要求？只寫了In its review, the SEC took the position that online marketing expenses were a recurring cost of business. 第4問，為什么Exhibit 14是non-GAAP metric？表格中并沒有明確寫到是non-GAAP?
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Simon助教
2024-10-22 14:20
該回答已被題主采納
同學，上午好。
1、 題干中沒寫，這是SEC的知識點，如果某些費用看起來是偶然或不尋常的，但實際上很可能還會發(fā)生，就不能把它們當作一次性費用來處理。The SEC prohibits the exclusion of charges or liabilities requiring cash settlement from any non-GAAP liquidity measures, other than EBIT and EBITDA. Also prohibited is the calculation of a non-GAAP performance measure intended to eliminate or smooth items tagged as non-recurring, infrequent, or unusual when such items are very likely to occur again.
2 題目信息是 表格13才是 adjusted CSOI=non-GAAP，而CSOI=revised adjusted CSOI= revised non-GAAP，表格14不是non-gaap，是經(jīng)修訂后的non-gaap，即經(jīng)修訂后的adjusted CSOI
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