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net income

Report Details Ubiquity of Non-GAAP Metrics

Some findings seem to support allegations that companies are practicing "earnings management."

Accounting Change Boosts Facebook’s Earnings

Facebook recorded a full-year "windfall" of $934 million from a a change in the way companies account for stock payments to employees.

Bank Profits Increase in Strong Second Quarter

Results were "mostly positive," the FDIC said, with profits rising 1.4% and the number of problem banks falling to a 7-year low.

Asset Capitalization Thresholds Should Be Disclosed

Inconsistencies in ACT from company to company, and even within companies, cloud net-income reporting, an accounting expert says.

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