GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...

Net cash used in investing activities includes purchases of property and equipment and capitalized software and other intangible assets, which are also included in our computation of free cash flow.

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...