Insight Non-GAAP financial measures are thriving When properly used, non-GAAP financial measures supplement the GAAP information to provide investors with relevant and useful additional information about a company’s financial performance, financial condition or cash flows and liquidity.
Insight IFRS combined and/or carve-out financial statements Below we highlight key accounting areas requiring judgment when a company is preparing combined and/or carve-out financial statements.
Insight IFRS vs. US GAAP: Liability/ equity classification The general principles that drive the classification of a financial instrument as a financial liability or as equity under IFRS are outlined below.