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Tesla's Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation
Martin Persson; Mitchell Stein; Spencer HiggsCaso IVEY-9B17B019-EContabilidad y controlIn 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 syst...Desde 8,20 €