미국 주식 용어알기 P/E Non-GAAP

https://www.youtube.com/watch?v=HGgwyFcslwk

 

GAAP vs. Non-GAAP: An Overview

The generally accepted accounting principles (GAAP) are the standardized set of principles that public companies in the U.S. must follow. Thorough investment research requires an assessment of both GAAP and adjusted results (non-GAAP), but investors should carefully consider the validity of non-GAAP exclusions on a case-by-case basis. The reason is to avoid misleading figures, especially as reporting standards diverge. Internationally, the accounting standard is the International Financial Reporting Standards (IFRS).

 

즉 GAAP은 공식적인 것.

Non GAAP은 회사 자체적으로 케바케로 정한 것.

 

GAAP만 보기에는 회사 자체의 특성에 따라 재무제표에 나오지 않을 수 있기에 둘 다 확인을 해야한다.

 

 

https://www.investopedia.com/articles/financial-analysis/062716/gaap-vs-nongaap-which-should-you-consider-evaluation.asp

GAAP vs. Non-GAAP: What's the Difference?

 

 

 

GAAP이란?
‘일반적으로 인정된 회계원칙(Generally Accepted Accounting Principles)’. 회계규정 자체, 구체적인 회계 실무 지침, 또는 실무로부터 발전되어 광범위하게 인정되는 회계기준을 의미한다.

 

IFRS란?
기업의 회계 처리와 재무제표에 대한 국제적 통일성을 높이기 위해 국제회계기준위원회에서 마련해 공표하는 회계기준.[네이버 지식백과] IFRS [International Financial Reporting Standards] (두산백과)