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eaglexps · 2022年07月25日

你好

NO.PZ2018062004000218

问题如下:

Which of the following descriptions is least correct if a company uses a non-GAAP financial measure in an SEC filing?

选项:

A.

The company is required to display the most comparable GAAP measure with equal prominence.

B.

The company can give more prominence to a non-GAAP financial measure in an SEC filing.

C.

The company is supposed to provide a reconciliation between the non-GAAP measures and the equivalent GAAP measure.

解释:

B is correct.

When a company uses a non-GAAP financial measure in an SEC filing, it is not allowed to give more promience to a non-GAAP financial measure.

老师,能不能解释一下这道题,题目和知识点都很陌生

1 个答案

Lucky_品职助教 · 2022年07月26日

嗨,努力学习的PZer你好:


这个知识点比较偏,了解即可~

因为SEC filling是按照美国 证监会要求 填制的报表格式。如果这个公司不遵守美国准则,那么就需要调整成美国准则再填。本题是要选错误答案,B选项说give more prominence to a non-GAAP financial measure,就是突出和GAAP 不一样的会计规则,这是不符合要求的


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努力的时光都是限量版,加油!