Noun
a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures
Source: WordNetAccordingly, the Company is unable to provide reconciliations from GAAP to non-GAAP for non-GAAP adjusted net income without unreasonable effort. Source: Internet
Adjusted EBITDA is not a measurement of financial performance under generally accepted accounting principles in the United States, or GAAP. Source: Internet
Adjusted EBITDA is a Non-GAAP financial measure and is described and reconciled to the closest GAAP measure in the attached tables at the end of this release. Source: Internet
A reconciliation of GAAP to non-GAAP results is included in the tables on the following pages. Source: Internet
As required by SEC rules, detailed reconciliations between the company’s GAAP and non-GAAP financial results are provided on the attached schedule. Source: Internet
CONCLUSION: A dollar of GAAP earnings at RCL seems to be less than a dollar of earnings at CUK/NCLH. Source: Internet