The Motley Fool

Understanding the Differences Between GAAP and IFRS

GAAP reports in detailed, precise formats; IFRS allows flexible, principle-based reporting. GAAP does not permit asset value recovery post-impairment; IFRS allows revaluation. IFRS does not mandate ...
Investopedia

IFRS vs. U.S. GAAP: Key Differences in Accounting Standards

Christina Majaski writes and edits finance, credit cards, and travel content. She has 14+ years of experience with print and digital publications. Chip Stapleton is a Series 7 and Series 66 license ...

Accounting Principles: What They Are and How GAAP and IFRS Work

Accounting principles are the rules that public companies must use when preparing and disclosing their Accounting principles ...

1Q26 Earnings: Where Street Estimates Are Too Low & Who Should Beat

In the trailing-twelve-months (TTM) as of 3/24/26, 64% of the companies in the S&P 500 reported GAAP Earnings that are lower ...
CNBC

Here's what investors need to know about how companies report earnings

CNBC's Paulina Likos and Zev Fima discuss the difference between GAAP and non-GAAP earnings, and how investors can make sense of financial information companies release during earnings season. Got a ...