能用通俗的语言或实例解释一下 GAAP 与 Non-GAAP 的区别吗？
来源：互联网
【不知道是不是在美国上市就会用美国会计准则 GAAP ,为什么很多公司的财报里面，都要用非美会计准者呢？有懂行的给扫个盲吧。】
投资者一般比较关心公司的利润表 认为利润表反映了公司一段时间的经营情况 毛利率净利率什么的 但是根据gaap的规定 利润表中会计入一些与一般经营活动无关的交易 主要是一些费用 例如资产减值损失 权益法被投资公司亏损按比例确认的投资损失过收益 股份支付摊销等等 公司管理层认为包含这些交易的gaap下利润表不能准确地像投资者传递企业的一般经营情况 于是便在gaap下利润表的基础上调增调减部分项目 编制出另一张利润表 这就是所谓的nongaap利润表或者更通俗一点 nongaap利润表是管理层日常管理时看的管理报表 只包括收入成本费用正常的利得损失 不包括应当按照gaap的规定计入的特别的收入费用利得损失 管理层认为nongaap的利润表更能反应实际经营情况 所以会披露给投资者
看了解答楼基本已经歪向IFRS与GAAP之下,个人认为Non-GAAP不应该理解为IFRS甚至于中国会计制度等,而是为GAAP企业服务的一种展现形式个人理解正解在的回答下既然大家讨论到US GAAP与IFRS了....以下是文不对题的学习型回答……这学期正好修一门fiance reporting under IFRS and US GAAP首先并不是在美国上市就是使用US GAAP 但是大多数是使用US GAAPGAAP的管理机构是SEC(he U.S. Securities and Exchange Commission美国证券交易委员会)，在他们的官方网站上你可以很方便的查询各上市公司的年报等,是否为使用US GAAP年报中会有标注。更重要的是,我相信在这个网站上查询年报是一种很好的查询与学习方式地址:
首页查找即可同理在伦敦证券交易所可以方便的查询在此上市公司的各项信息,在此上市的企业大多使用IFRS,但没有像在sec使用US GAAP 那样高目前的局势是国际上GAAP与IFRS共存,中国的制度偏向于IFRS更多,另外我在知乎另一个回答中看到讲在未来因为中国有更多的民企将会在美国上市所以中国对于US GAAP人才需求还是蛮大的……在四大公布的一些材料中,基本明确写出的趋势是US GAAP走向IFRS趋同的方向走,SEC也制定了一些年限规划发展情况大概只这样,很难总结,lz自行思考……另外关于US GAAP与IFRS 的区别还是挺多的.资料想要可以私信我百度文库其实也挺多的……自己找找也好列举请参照:其实对于学习者来说,我的感受是无需过度关注他们的区别。而是就报表的重点来学习。最后我觉得四大公布的一些整理成册的资料是非常好的拓展阅读！直接跳过前面回顾的部分读后面就好)地址：pwc：e&y:------------------------------分割线--------------------------------重新看了下解答楼,希望引导一下方向个人认为没有必要去单独拿出时间来过度关注IFRS与 US GAAP的区别难道有人可以同时为两个使用不同会计制度的企业服务么？其次短期的学习与实践经历都不允许你能做到而且我认为若是真的学习这些区别，是建立在已经很好的掌握其中一种制度的基础之上的不然何谈区别呢？不然该学习的是中国会计制度(PRC GAAP)与 US GAAP的区别传送门（德勤版）（文档是免费下载，下同）或者PRC GAAP 与IFRS的区别传送门或者更应该做的是精于三者中的任何一个会计制度另外在会计原理相同及全球经济一体化下，很多区别只是枝节。（当然也有些确实在方向上有差,如存货处理）
楼上的都太复杂，GAAP和NON-GAAP的主要区别是SBC (share-based compensation) 员工期权费，属于非现金费用 (non cash expenses) 他的确认和公司股价有关以及和员工签署的合同有关，本质是用公司股权或者股票来换取员工劳动。之所以很多时候都比较non-gaap是因为这个才是和企业经营直接相关， 把每家因为计算SBC的差异剔除，一方面企业并没有真的现金流支出，另一方面去除企业之间不同SBC估计对损益的影响（有点类似坏账计提性质）。按照美国准则 GAAP non-GAAP reconciliation是必须要提供的，你可以之间看到之间的调整项是什么。还有一些企业把一次性非经营有关也放在non-gaap里面调整了。disclaimer: 以上没有追求专业100%准确，因此有些措辞可能不够严谨。
美国公认会计原则（US GAAP）与国际会计准则（IFRS）之间存在的主要差异根据网络资料和实务搜集整理，无法追溯原作者（可能多个），感谢所有人的奉献。1.在存货成本的计算方法上, IFRS规定禁止使用后进先出法。US GAAP规定可以采用后进先出法。 2.在存货减值的转回上， IFRS规定在满足一定的条件时﹐需予以转回。US GAAP规定不可以转回。3.在现金流量表中收取和支付利息的分类上， IFRS规定可包括在来自经营活动、投资活动或筹资活动的现金流量中。US GAAP规定必须归类为经营活动。 4.在工比例无法确定的建造合同上，IFRS规定成本收回法。US GAAP规定合同完工法。 5.在报告分部的基础上，IFRS规定根据业务和地区划分。US GAAP规定根据公司内部向高层管理人员报告的信息组成进行划分﹐可以是也可以不是根据业务和地区划分。 6.在广场、厂房及设备的计量基础上，IFRS规定可以使用重估价或历史成本。如果是按重估价计量﹐会根据重估日的公允价值减之后的累计折旧和减值损失列示。US GAAP规定通常要求使用历史成本。 7.在辞退福利上，IFRS规定没有区分开“特别”和其他辞退福利﹐在雇主表明承诺会支付时确认辞退福利。US GAAP规定当雇员接受了雇主提供的条件且金额能够合理估计时﹐确认“特别”（一次性）辞退福利；当雇员很可能有权享有﹐且金额能够合理估计时﹐确认合约性辞退福利。 8.在确认与既定福利相关的过去服务的成本上，IFRS规定立即确认。US GAAP规定在剩余服务年限或生命期间摊销。 9.在设定受益计划中﹐最小应确认的负债金额上，IFRS规定没有最小的要求。US GAAP规定应确认的负债金额最小为未注资的累积福利义务。 10.在养老金资产确认上的限制上，IFRS规定确认的养老金资产不能超过未确认的过去服务成本、精算损失以及从该计划返还资金或减少对计划的未来提存金供款而得到的经济利益的现值之总净额。US GAAP规定对确认的金额没有这样的限制。 11.在确认缩减利得的时间上，IFRS规定当有关企业有明确表示将福利计划缩减﹐且已经对外宣布时﹐确认缩减利得和损失。US GAAP规定直到相关雇员被辞退或计划被终止或修订时﹐确认缩减利得﹐时间可能在明确表示和宣布之后。 12.在福利计划缩减产生的损益的计量上，IFRS规定缩减利得或损失包括设定受益义务现值上的改变；计划资产公允价值上的任何改变；以前未予确认的任何相关精算利得和损失、因应用过渡条款而未确认的金额和过去服务成本的份额。US GAAP规定虽然未确认精算利得或损失要按未确认过渡性资产和负债的比例冲销﹐但过渡期后的未确认精算利得和损失并不受计划缩减的影响。 13.在需要相当时间完成的资产的借款成本上，IFRS规定资本化是可选择的会计政策。US GAAP规定必须采用资本化的政策。在可予资本化的借款成本的类型上，IFRS规定包括利息、某些辅助成本和作为利息调整的折算差额。US GAAP规定通常只包括利息。 14.在为购建固定资产的专门借款的暂时性投资收益上，IFRS规定抵减可予资本化的借款费用。US GAAP规定一般不抵减可予资本化的借款费用。 15.在投资者和联营企业会计政策不同上，IFRS规定必须统一会计政策。US GAAP规定对统一会计政策没有要求。 16.在恶性通货膨胀经济中的经营实体的财务报表调整上，IFRS规定在折算之前使用一般物价水平指数调整。US GAAP规定在恶性通货膨胀经济中经营的实体必须使用母公司的功能货币(而不是其处于的恶性通货膨胀经济中的货币)编制其财务报表。 17.在合营企业的投资上，IFRS规定允许使用权益法或比例合并法。US GAAP规定通常使用权益法（建造和油气行业除外）。 18.在发行者对可转换债券工具的分类上，IFRS规定在发行时将可转换债券工具分为负债部分和权益部分列报。US GAAP规定将整个工具全部作为负债。 19.在中期报告——收入和费用的确认上，IFRS规定中期是一个任意的报告期间（附有某些例外）。US GAAP规定中期是全年的一部分（附有某些例外）。 20.在减值迹象上，IFRS规定当表明资产存在减值迹象﹐必须进行详细的减值计算﹐如果资产的账面价值超过资产的使用价值（资产预期未来现金流量的折现值）和公允价值减销售成本的较高者则发生减值。US GAAP规定如果资产的账面价值超过其预期未来现金流量总额（不需要折现）﹐表明资产存在减值迹象﹐则必须进行详细的减值计算。 21.在减值损失的计量上，IFRS规定基于可收回金额（资产的使用价值和公允价值减销售成本的较高者）。US GAAP规定基于公允价值。 22.在资产剩余价值的计量上，IFRS规定在假定资产已经使用完毕﹐且符合其使用年限结束时的预期状况的情况下﹐以资产目前的净销售价格计量。US GAAP规定通常是资产未来处置时预期收入的折现值。 23.在商誉减值测试的层次上，IFRS规定现金产出单元或一组现金产出单元。其代表了出于企业内部管理目的而对商誉做出监察的最低组织层次﹐其不能大于一个业务或地区分部。US GAAP规定报告单位——业务分部或组织内的更低一个层次。在商誉减值的计算上，IFRS规定一步法比较现金产出单元的可收回金额（公允价值减销售成本和使用价值的较高者）和其账面价值。US GAAP规定两步法:比较报告单位的公允价值和其包括商誉在内的账面价值；如果公允价值大于账面价值﹐没有减值(不需要进行第二步)；比较商誉的内含公允价值和其账面价值。在不可确定年限的无形资产的减值上，IFRS规定商誉和其他不可确定使用年限的无形资产包括在现金产出单元中﹐对现金产出单元进行减值测试。US GAAP规定商誉包括在现金产出单元中﹐其他不可确定使用年限的无形资产则作单独测试。24.在减值损失的转回上，IFRS规定如果满足一定的标准﹐减值损失应转回﹐但商誉的减值损失不可转回。US GAAP规定减值损失不可转回。25.在准备的计量上，IFRS规定清算债务的最佳估计﹐通常采用预期价值法﹐并要求采用折现的方法。US GAAP规定清算债务可能发生数的较低值﹐某些准备不需要折现。在购买研制中的研究开发项目的后续支出上，IFRS规定如果满足开发的定义则资本化。US GAAP规定费用化。 26.在无形资产的重估上，IFRS规定只有当无形资产有活跃的市场进行交易﹐才可以进行重估。US GAAP规定通常不可以重估。 27.在对非上市权益工具的投资上，IFRS规定如果可以可靠地计量﹐则按公允价值计量﹐否则按成本计量。US GAAP规定按成本计量。在金融工具重新划入或划出为交易而持有的类别上，IFRS规定不可以。US GAAP规定如果将有关资产转入为获取短期盈利的投资组合中﹐该金融工具应从可供出售的类别划入为交易而持有的类别。但是不可以从为交易而持有的金融资产划入为可供出售的金融资产。 28.在应付和应收不同方的金额的抵消上，IFRS规定如果存在法律上的抵消合约﹐可以抵消。US GAAP规定不可以抵消。 29.在减值损失的后续转回上，IFRS规定如果满足一定的条件﹐对于贷款和应收款项、持有至到期日金融工具（HTM）和可供出售(AFS)债务工具的减值损失需要转回。US GAAP规定对HTM和AFS﹐禁止转回减值损失。 30.在投资性房地产的计量基础上，IFRS规定可采用成本-折旧-减值模型或公允价值模型﹐而公允价值变动计入损益。US GAAP规定通常要求采用历史成本法﹐同时提取折旧和减值。 31.在农业产品、牲畜、果品和林产品的计量基础上，IFRS规定采用公允价值﹐而公允价值的变动会计入损益；US GAAP规定通常采用历史成本﹐然而﹐已收割的及待售的农产品和牲畜会按公允价值减销售成本核算。 32.在保险合同中的嵌入衍生工具上，IFRS规定当嵌入衍生工具的特征和风险与主合同没有紧密关系及其价值与保险合同的价值有相互关系时则不需要单独列示﹐并作为衍生工具核算。US GAAP规定这样的衍生工具必须单独予以核算。在最初分类为持有待售资产时的计量上，IFRS规定累积的汇兑差额保留在权益中。US GAAP规定累积的汇兑差额从权益中重新分配到持有待售资产的价值中。 33.在终止经营的定义上，IFRS规定业务或地区报告分部或其主要组成部分。US GAAP规定报告分部、经营分部、报告单位、子公司、或一组资产（比在B的定义较少限制）。在终止经营的列报上，IFRS规定终止经营的税后损益应在收益表上列报。US GAAP规定终止经营的税前和税后损益应在收益表上列报。
非财务专业人士尝试着回答。通俗的解释是：财报就是让企业讲故事，某个时间段内发生的故事。而准则就是监管机构给公司讲故事的框架：你得用我的方式来讲！有的公司觉得不好，在这框架下我没法好好讲啊！于是就先按框架说一遍故事，再在后面，用自己舒服的路子再说一遍。框架就是 GAAP 或者 IFRS，自己的路子就是「Non-」。特别对于公司在 A 地上市，但主要投资者/业务在 B 地，A、B 两地的准则不一，为了更好地向 B 地投资者或相关人士说明公司业绩，可以考虑增加「Non-」的说明。-------最开始对这个问题的是在看诺基亚年报时，看到有 Non-IFRS 的数据。后来发现 SAP 的年报也存在同样情况，SAP 公布了 Non-IFRS Operating Expense、Non-IFRS Revenue。也有相当一部分的美国公司会公布 Non-GAAP 的财务数据。而存在 Non-GAAP 与 Non-IFRS 的原因是，公司披露的财务数据被相关机构（上市地等）要求应用 GAAP 或 IFRS 准则进行披露，但是公司为了更好地向投资者反映其实际的经营、运营情况，因此部分项目（如 cash earnings、operating earnings、EBITDA 以及 pro-forma income）会在原有准则的基础上，再进行 Non-GAAP 或 Non-IFRS 的解读。之前的回答很多都集中在 US-GAAP 与 IFRS 的区别。但实际上，「Non-」的含义更广，可能是 GAAP 变成 IFRS 或反之（如房地产企业财报在 GAAP 和 IFRS 下就明显不同），也可能是其它的计算方式（如管理层作决策的依据），但目的就是更好地进行解读公司的「故事」。 因此，尽管很多情况下 Non-GAAP 的某项就是应用了 IFRS，Non-IFRS 的某项就是应用了 GAAP，但仍不能说 Non-GAAP 就是 IFRS，Non-IFRS 就是 GAAP。而对于 IFRS 和 US-GAAP 的区别，很多答案都有了，不再重复。SAP 是一个很好的例子，他们也有官方清晰的解释：Explanation of Non-IFRS MeasuresWe disclose certain financial measures, such as non-IFRS revenue, non-IFRS operating expenses, non-IFRS operating profit, non-IFRS operating margin, non-IFRS earnings per share, constant currency revenue and operating profit measures that are not prepared in accordance with IFRS and are therefore considered non-IFRS financial measures. Our non-IFRS financial measures may not correspond to non-IFRS financial measures that other companies report. The non-IFRS financial measures that we report should only be considered in addition to, and not as substitutes for or superior to, revenue, operating expenses, operating profit, operating margin, earnings per share or other measures of financial performance prepared in accordance with IFRS. We believe that the disclosed supplemental historical and prospective non-IFRS financial information provides useful information to investors because management uses this information, in addition to financial data prepared in accordance with IFRS, to attain a more transparent understanding of our past performance and our anticipated future results. In 2011, we used these non-IFRS measures consistently in our internal planning and forecasting, reporting and compensation, as well as in our external communications as follows:– Our management primarily uses these non-IFRS measures rather than IFRS measures as the basis for making financial, strategic and operating decisions.– The variable remuneration components of our Executive Board members and employees are based on non-IFRS revenue and non-IFRS operating profit measures rather than the respective IFRS measures.– The annual budgeting process for all management units is based on non-IFRS revenue and non-IFRS operating profit numbers rather than the respective IFRS numbers.– All forecast and performance reviews with all senior managers globally are based on these non-IFRS measures, rather than the respective IFRS numbers.– Both our internal performance targets and the guidance we provided to the capital markets are based on non-IFRS revenues and non-IFRS profit measures rather than the respective IFRS numbers.Usefulness of Non-IFRS MeasuresWe believe that our non-IFRS measures are useful to investors for the following reasons:– The non-IFRS measures provide investors with insight into management’s decision-making, since management uses these non-IFRS measures to run our business and make financial, strategic and operating decisions.– The non-IFRS measures provide investors with additional information that enables a comparison of yearover-year operating performance by eliminating certain direct effects of acquisitions and discontinued activities. – Non-IFRS and non-GAAP measures are widely used in the software industry. In most cases, our non-IFRS measures are more suitable for comparison with our competitors’ corresponding non-IFRS and non-GAAP measures than are our IFRS measures.Additionally, we believe that our adjustments to our IFRS numbers for the results of our discontinued TomorrowNow activities are useful to investors for the following reasons:– Despite the migration from U.S. GAAP to IFRS, we will continue to internally treat the ceased TomorrowNow activities as discontinued operations and thus will continue to exclude potential future TomorrowNow results, which are expected to mainly comprise expenses in connection with the Oracle lawsuit, from our internal management reporting, planning, forecasting, and compensation plans. Therefore, adjusting our non-IFRS measures for the results of the discontinued TomorrowNow activities provides insight into the financial measures that SAP uses internally. – By adjusting the non-IFRS numbers for the results from our discontinued TomorrowNow activities, the nonIFRS numbers are more comparable to the non-GAAP measures that SAP used through the end of 2009. That enhances the comparability of SAP’s performance measures before and after the full IFRS migration. We include the revenue adjustments outlined above and exclude the expense adjustments outlined above when making decisions to allocate resources, both on a company level and at lower levels of the organization. In addition, we use these non-IFRS measures to gain a better understanding of SAP’s operating performance from period to period.We believe that our non-IFRS financial measures described above have limitations, including but not limited to the following: – The eliminated amounts may be material to us.– Without being analyzed in conjunction with the corresponding IFRS measures, the non-IFRS measures are not indicative of our present and future performance, foremost for the following reasons:– While our non-IFRS profit numbers reflect the elimination of certain acquisition-related expenses, no eliminations are made for the additional revenue and other revenue that result from the acquisitions.– While we adjust for the fair value accounting of the acquired entities’ recurring revenue contracts we do not adjust for the fair value accounting of deferred compensation items that result from commissions paid to the acquired company’s sales force and third parties for closing the respective customer contracts.– The acquisition-related charges that we eliminate in deriving our non-IFRS profit numbers are likely to recur should SAP enter into material business combinations in the future.– The acquisition-related amortization expense that we eliminate in deriving our non-IFRS profit numbers is a recurring expense that will impact our financial performance in future years. – The revenue adjustment for the fair value accounting of the acquired entities’ support contracts and the expense adjustment for acquisition-related charges do not arise from a common conceptual basis. This is because the revenue adjustment aims to improve the comparability of the initial postacquisition period with future post-acquisition periods while the expense adjustment aims to improve the comparability between post-acquisition periods and pre-acquisition periods. This should particularly be considered when evaluating our non-IFRS operating profit and non-IFRS operating margin numbers as these combine our non-IFRS revenue and non-IFRS expenses despite the absence of a common conceptual basis.– Our discontinued activities and restructuring charges could result in significant cash outflows. The same applies to our share-based compensation expense because most of our share-based compensation plans are to be settled in cash rather than shares.– The valuation of our cash-settled, share-based payment plans could vary significantly from period to period due to the fluctuation of our share price and other parameters used in the valuation of these plans.– We have in the past issued share-based compensation awards to our employees every year, and intend to continue doing so in the future. Thus our share-based compensation expenses are recurring although the amounts usually change from period to period.Despite these limitations, we believe that the presentation of the non-IFRS measures and the corresponding IFRS measures, together with the relevant reconciliations, provides useful information to management and investors regarding present and future business trends relating to our financial condition and results of operations. We do not evaluate our growth and performance without considering both non-IFRS measures and the relevant IFRS measures. We caution the readers of our financial reports to follow a similar approach by considering our non-IFRS measures only in addition to, and not as a substitute for or superior to, revenue or other measures of our financial performance prepared in accordance with IFRS.信息来源：1. SAP Explanations of Non-IFRS Measures: 2. Investopedia: 2013 年 2 月 18 日补充，引自雪球用户 @ 的讲解： 世界现行的会计准则最为重要的是以美国为代表的 US GAAP 和英国为代表的 IFRS。从根本上说 2 套准则的制定机构 FASB 和 IFRS 近些年的合作应该说是相当的多。换言之，US GAAP 和 IFRS 趋同的趋势是越来越大。根据协议 2014 年后基本上全世界的大经济体基本上都会实行 IFRS 为准则的财务报告体系。美国，日本都在其中。国内的准则，企业会计准则，其实从根本上说是源于 IFRS 和其前身 IAS。从根本的准则制定角度来说，国内的准则应该说是和国际接轨的。不过国内的准则还是有所调整，有赖于细则的解释才得以实施。细则的好坏在这里不做讨论。所有的财务报告都必须遵循会计准则来发布，这也就是常看到的会计报告，也就是 GAAP 的披露。GAAP 披露本质上说就是会计信息，因此也有赖于会计的概念和核算。但会计概念和核算有着自身的特点和规则，对于投资者和管理者来说这类概念所反映的内容由于其本身的特点需要做进一步的分析和调整才可以变做有价值的估值基础。因此也就产生的了 SEC 对美国上市公司 Non-GAAP 披露的要求。简单来讲，例如会计利润遵循会计核算的方法，（收入-产品成本-各项费用) 得到会计利润，它的核算受公司核算假设的影响。一家公司可以选择直线的固定资产折旧，也可以选择加速的固定资产折旧，即便都选择直线的折旧，折旧的年限也可以做出不同的判断，因此这样核算下来的会计利润会有相应的不同。从投资的角度，这样的会计利润不一定能准确的反映出企业业务的真实状况。因此为了反映准确的业务状况，SEC 也就引入了 EBITDA 等这样的实际上是管理会计的概念来做我们讨论的 Non-GAAP 披露。Non-GAAP 披露不一定是企业最舒服的披露，因为这样的披露会把企业的真实经营状况更多的放到聚光灯下。但对于投资者来讲却更能反应企业的价值。例如网游公司的在线人数，付费人数等也可以算作这类。不过在报表中更多关注的还是 Non-GAAP 的财务数据。最后，关于 GAAP 和 IFRS 的区别。说 GAAP 比 IFRS 更严格坦白说有失偏驳。会计的更本要旨是真实的反应企业的经营状况，这也因此产生了三大张的财务报表。就规定的严格来说一方面可能是好事，但另外一方面来讲也是坏事。例如租赁的分类，一般的被分为经营性租赁和融资性租赁。虽然经营性租赁被广泛用作表外融资的手段，但是要把所有的租赁都严格规定按照融资性租赁却不能真实的反应业务的情况。这反倒有悖于会计的理念。换言之，资产的重估也是如此。减值是否可以转回应该是个经济理性的选择，而不应该是强制的规定。IFRS在这个角度上更符合现代社会的理念。不仅如此，GAAP 在具体规定上比起 IFRS 来有些反倒更为宽松。比如存货的计价，GAAP 从前允许后进先出，而 IFRS 则绝对禁止。因此，很难得出结论 GAAP 和 IFRS 到底哪个更为严格，严格又是否恰当。Non-GAAP 的指标和 GAAP 的指标是从不同的角度来反应企业的经济业务，同等重要，只是灵活的程度有所不同。
从简单的会计事务上，讲讲GAAP和IFRS之间的差异：　　1.在存货成本的计算方法上,IFRS规定禁止使用后进先出法。USGAAP规定可以采用后进先出法。　　2.在存货减值的转回上，IFRS规定在满足一定的条件时，需予以转回。USGAAP规定不可以转回。　　3.在现金流量表中收取和支付利息的分类上，IFRS规定可包括在来自经营活动、投资活动或筹资活动的现金流量中。USGAAP规定必须归类为经营活动。　　4.在工比例无法确定的建造合同上，IFRS规定成本收回法。USGAAP规定合同完工法。　　5.在报告分部的基础上，IFRS规定根据业务和地区划分。USGAAP规定根据公司内部向高层管理人员报告的信息组成进行划分，可以是也可以不是根据业务和地区划分。　　6.在广场、厂房及设备的计量基础上，IFRS规定可以使用重估价或历史成本。如果是按重估价计量，会根据重估日的公允价值减之后的累计折旧和减值损失列示。USGAAP规定通常要求使用历史成本。　　现在有GAAP向IFRS转变的趋势。中华人民共和国的会计准则接近于IFRS。　　信息来源：平日知识＋向本院会计系老师请教＋高级财务会计教材
具体的例子不太记得了，但是在一些情况下的算法、规则有很多的细节区分。愚见：会计守则都只是游戏规则而已，是为了能够把不同公司的财务状况放到同一个标准下来衡量，免得出现苹果对照梨的情况。不受监管的企业，可以按照自己的喜好来计算公司财务（当然得make sense的方法），但作为要对于公众股东负责的企业，就需要一个一致的衡量标准。具体的细则其实是很好学习的，理解之后GAAP和IFRS之间一些有差别的数额换算并不困难。而重要的是理解这些改变带来的不同、理解不同规则背后的原理、学会正确地通过财务数据来分析商业行为。各种游戏规则变来变去，还不就是为了让公司乖乖地报告、投资人与分析者们能洞悉公司状况么。
GAAP包含许多一次性收支和摊销费用，non-GAAP则有可能不包括。一般而言，GAAP能准确地反映股东的权益变化，而non-GAAP可以更直观的体现公司的经营状态。一个实例是:新浪2013Q2的季报，按照非美国通用会计准则，净利润为1420万美元。按照美国通用会计准则，却变成亏损1150万美元。这是因为日，阿里巴巴投资5.86亿美元购入新浪微博公司的优先股，成交价格比市场价和新浪需要负担的交易成本之和低，导致原股东的权益被摊薄。但新浪实际的经营并没有出现亏损。需要注意的是，non-GAAP并非是一种确定的会计准则(和一些回答里的IFRS准则无关)，在不同的情况下具体含义是可能不同的。发布者一般都会明确解释这个non-GAAP到底『non在哪里』，比如在一个财报里可能指的是『不计入股权奖励支出及相关的工资税支出』，另一个公司的财报中会变成『不计入投资重新估值收益 』。而按照GAAP的要求，这些都是应该计入的。
anna liao:
简单地说non-gaap是企业根据自身的需要编制的跟usgaap有一定区别的财务报表，个人觉得没有必要非得跟IFRS扯在一起，这是两回事。
看wiley的AICPA教材。
Financial Accounting Standards Board(FASB) is the one that develops GAAP ( general accepted accounting principles ). Usually US firms utilize GAAP to report financial information. But companies outside US use standards different form U.S. GAAP. Many international companies like Microsoft or IBM have developed different ways. Now, both GAAP and the International Financial Reporting Standards(IFRS) are accepted for international use. The latter one is issued by the London-based International Accounting Standards Board (IASB). US companies that branch overseas are allowed to use GAAP, and foreign companies on U.S. exchanges are permitted to use IFRS.
Over 115 countries use IFRS, and EU now requires all listed companies in Europe to use it. There is a chance that by 2015, all U.S. companies might be required to use IFRS, since one set of rules will better serve international markets.
Official Ones：Explanation of Non-IFRS MeasuresWe disclose certain financial measures, such as non-IFRS revenue, non-IFRS operating expenses, non-IFRS operating profit, non-IFRS operating margin, non-IFRS earnings per share, constant currency revenue and operating profit measures that are not prepared in accordance with IFRS and are therefore considered non-IFRS financial measures. Our non-IFRS financial measures may not correspond to non-IFRS financial measures that other companies report. The non-IFRS financial measures that we report should only be considered in addition to, and not as substitutes for or superior to, revenue, operating expenses, operating profit, operating margin, earnings per share or other measures of financial performance prepared in accordance with IFRS. We believe that the disclosed supplemental historical and prospective non-IFRS financial information provides useful information to investors because management uses this information, in addition to financial data prepared in accordance with IFRS, to attain a more transparent understanding of our past performance and our anticipated future results. In 2011, we used these non-IFRS measures consistently in our internal planning and forecasting, reporting and compensation, as well as in our external communications as follows:– Our management primarily uses these non-IFRS measures rather than IFRS measures as the basis for making financial, strategic and operating decisions.– The variable remuneration components of our Executive Board members and employees are based on non-IFRS revenue and non-IFRS operating profit measures rather than the respective IFRS measures.– The annual budgeting process for all management units is based on non-IFRS revenue and non-IFRS operating profit numbers rather than the respective IFRS numbers.– All forecast and performance reviews with all senior managers globally are based on these non-IFRS measures, rather than the respective IFRS numbers.– Both our internal performance targets and the guidance we provided to the capital markets are based on non-IFRS revenues and non-IFRS profit measures rather than the respective IFRS numbers.Usefulness of Non-IFRS MeasuresWe believe that our non-IFRS measures are useful to investors for the following reasons:– The non-IFRS measures provide investors with insight into management’s decision-making, since management uses these non-IFRS measures to run our business and make financial, strategic and operating decisions.– The non-IFRS measures provide investors with additional information that enables a comparison of yearover-year operating performance by eliminating certain direct effects of acquisitions and discontinued activities. – Non-IFRS and non-GAAP measures are widely used in the software industry. In most cases, our non-IFRS measures are more suitable for comparison with our competitors’ corresponding non-IFRS and non-GAAP measures than are our IFRS measures.Additionally, we believe that our adjustments to our IFRS numbers for the results of our discontinued TomorrowNow activities are useful to investors for the following reasons:– Despite the migration from U.S. GAAP to IFRS, we will continue to internally treat the ceased TomorrowNow activities as discontinued operations and thus will continue to exclude potential future TomorrowNow results, which are expected to mainly comprise expenses in connection with the Oracle lawsuit, from our internal management reporting, planning, forecasting, and compensation plans. Therefore, adjusting our non-IFRS measures for the results of the discontinued TomorrowNow activities provides insight into the financial measures that SAP uses internally. – By adjusting the non-IFRS numbers for the results from our discontinued TomorrowNow activities, the nonIFRS numbers are more comparable to the non-GAAP measures that SAP used through the end of 2009. That enhances the comparability of SAP’s performance measures before and after the full IFRS migration. We include the revenue adjustments outlined above and exclude the expense adjustments outlined above when making decisions to allocate resources, both on a company level and at lower levels of the organization. In addition, we use these non-IFRS measures to gain a better understanding of SAP’s operating performance from period to period.We believe that our non-IFRS financial measures described above have limitations, including but not limited to the following: – The eliminated amounts may be material to us.– Without being analyzed in conjunction with the corresponding IFRS measures, the non-IFRS measures are not indicative of our present and future performance, foremost for the following reasons:– While our non-IFRS profit numbers reflect the elimination of certain acquisition-related expenses, no eliminations are made for the additional revenue and other revenue that result from the acquisitions.– While we adjust for the fair value accounting of the acquired entities’ recurring revenue contracts we do not adjust for the fair value accounting of deferred compensation items that result from commissions paid to the acquired company’s sales force and third parties for closing the respective customer contracts.– The acquisition-related charges that we eliminate in deriving our non-IFRS profit numbers are likely to recur should SAP enter into material business combinations in the future.– The acquisition-related amortization expense that we eliminate in deriving our non-IFRS profit numbers is a recurring expense that will impact our financial performance in future years. – The revenue adjustment for the fair value accounting of the acquired entities’ support contracts and the expense adjustment for acquisition-related charges do not arise from a common conceptual basis. This is because the revenue adjustment aims to improve the comparability of the initial postacquisition period with future post-acquisition periods while the expense adjustment aims to improve the comparability between post-acquisition periods and pre-acquisition periods. This should particularly be considered when evaluating our non-IFRS operating profit and non-IFRS operating margin numbers as these combine our non-IFRS revenue and non-IFRS expenses despite the absence of a common conceptual basis.– Our discontinued activities and restructuring charges could result in significant cash outflows. The same applies to our share-based compensation expense because most of our share-based compensation plans are to be settled in cash rather than shares.– The valuation of our cash-settled, share-based payment plans could vary significantly from period to period due to the fluctuation of our share price and other parameters used in the valuation of these plans.– We have in the past issued share-based compensation awards to our employees every year, and intend to continue doing so in the future. Thus our share-based compensation expenses are recurring although the amounts usually change from period to period.Despite these limitations, we believe that the presentation of the non-IFRS measures and the corresponding IFRS measures, together with the relevant reconciliations, provides useful information to management and investors regarding present and future business trends relating to our financial condition and results of operations. We do not evaluate our growth and performance without considering both non-IFRS measures and the relevant IFRS measures. We caution the readers of our financial reports to follow a similar approach by considering our non-IFRS measures only in addition to, and not as a substitute for or superior to, revenue or other measures of our financial performance prepared in accordance with IFRS.
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