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Tesla's Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation - Teaching Note
作者姓名:Martin Persson; Mitchell Stein; Spencer Higgs
商品類型:商品編號:8B17B019
出版日期:2017/08/24內容長度:8 頁

Teaching note for product 9B17B019.

Tesla's Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation
作者姓名:Martin Persson; Mitchell Stein; Spencer Higgs;
商品類型:Case (Pub Mat)商品編號:9B17B019
出版日期:2017/08/24內容長度:10 頁

In November 2014, questions were raised about American electric car manufacturer Tesla Motors Inc.'s (Tesla's) accounting practices, which did not follow the generally accepted accounting practices (GAAP). Tesla’s third quarter 2014 financial statements showed a loss of almost US$75 million when using U.S. GAAP standards, compared to a profit of over $5 million when using its own non-GAAP standards. The accounting discrepancy between the two .....more