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 are dictated by core practices;

Wabtec Reports First Quarter 2026 Results

Wabtec Corporation (NYSE: WAB) today reported first quarter 2026 GAAP earnings per diluted share of $2.12, up 12.8% versus the first quarter of 2025. Adjusted earnings per diluted share were $2.71, up 18.9% versus the same quarter a year ago. First quarter sales were $2.95 billion and cash from operations was $199 million.
Business Wire

Ladder Capital Corp Reports Results for the Quarter Ended March 31, 2026

The Company utilizes distributable earnings, distributable EPS, and after-tax distributable return on average equity (“ROAE”), non-GAAP financial measures, as supplemental measures of our operating performance. We believe distributable earnings ...
JD Supra

CSA Requests Comments on Proposed Amendments to Non-GAAP and Other Financial Measures Disclosure Requirements

The Canadian Securities Administrators (CSA) are requesting comments on proposed amendments to National Instrument 52-112—Non-GAAP and Other Financial Measures Disclosures (NI 52-112) and related instruments and policies (Proposed Amendments). The ...