[lemma=gaap] □
[lemma=gaap] [□]
[lemma=gaap] []
Also , registrants that use US GAAP in the primary financial statements should provide 5 years of home country GAAP selected financial data ( unless waived ) if US GAAP data is unavailable for the earlier years . Those GAAP numbers that are mandated by the US Securities and Exchange Commission to protect investors are a cruel anachronism to Westland . " I am highly skeptical of tax proposals based on GAAP earnings . ( Berenson does n't add that after Computer Associates reported pro-forma profits of $ 247 million on sales of $ 1.3 billion in 2001 - figures that were a loss of $ 342 million on sales of $ 783 million according to generally accepted accounting principles , or GAAP - the SEC-issued guidance urging analysts at least to look at GAAP figures as well as pro forma numbers when evaluating financial results . For one thing , from a GAAP earnings standpoint , Abercrombie & Fitch and Aeropostale seem to operate more efficiently than the " average " company - - their returns on equity are simply stellar . Investors are encouraged to review the reconciliation of these non-GAAP financial measures to the comparable GAAP results , which can be found on the investor relations Web site at www.symantec.com/invest/center.html . And the second which lots of companies are again are to issue pro forma earnings and to say these are GAAP earnings but they do n't reflect reality .