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Irene助教
2017-11-30 09:51
該回答已被題主采納
同學(xué)你好。
這是原版書最后兩章的知識點。
Companies may construct and report their own version of EBITDA, sometimes referring to it as “adjusted EBITDA,” by adding to the list of items to exclude from net income. Items that analysts might encounter include the following:
■ Rental payments for operating leases, resulting in EBITDAR (earnings before interest, taxes, depreciation, amortization, and rentals);
■ Equity-based compensation, usually justified on the grounds that it is a non?cash expense;
■ Acquisition-related charges;
■ Impairment charges for goodwill or other intangible assets;
■ Impairment charges for long-lived assets;
■ Litigation costs; and
■ Loss/gain on debt extinguishments.
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追答
你可以當(dāng)補(bǔ)充知識點記一下
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