Love them or hate them?

Article Abstract:

Non-Generally Accepted Accounting Principles (non-GAAP) measures, which are either loved or hated by finance professionals, are gaining importance as the International Accounting Standards Board (IASB) looks for the best way to report companies' performance. The benefits and drawbacks of non-GAAP measures are discussed.

Author: Chebotareva, Nadia
Reporting & Disclosure, Financial statements

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The most read page

Article Abstract:

The disciplinary page in the ICAEW's magazine is perhaps the most widely read section, reflecting the institute's role in enforcing professional standards and taking action against those who fail to do the same.

Author: Dyson, Richard
Management dynamics, Services information, Management, Services, Institute of Chartered Accountants in England and Wales, Company business management

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Subjects list: Standards, United Kingdom, Evaluation, Accounting, Accounting standards
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