GAAP stands for Generally Accepted Accounting Principles. They are the standards and procedures companies commonly use to account for their finances and compile financial statements. Sometimes an ...

Generally accepted accounting principles, or GAAP, established by the Financial Accounting Standards Board, make provisions for various types of investment activities, including the distribution of ...

Editorial Note: We earn a commission from partner links on Forbes Advisor. Commissions do not affect our editors' opinions or evaluations. Accounting principles help hold a company’s financial ...

Howard Schilit’s “Do Ride-Sharing Customers Sit in Front?” (op-ed, April 29) highlights Uber and Lyft’s use of accounting distortions to enhance their operating margins and materially impair ...

Motivated by the debate about globally uniform accounting standards, this study investigates whether firms using U.S. generally accepted accounting principles (GAAP) vis-à-vis international accounting ...

Managers, security analysts, investors, and the press rely increasingly on modified definitions of GAAP net income, known by such names as "operating" and "pro forma" earnings. We document this ...