Dow Companies Grapple with GAAP Vs. Non-GAAP Earnings

Dow Companies Adjust Q4 Profits, Highlighting Disparity Between GAAP and Non-GAAP Earnings

In the fourth quarter of last year, Dow companies made significant adjustments to their reported profits, shedding light on the discrepancy between Generally Accepted Accounting Principles (GAAP) and non-GAAP earnings. This development has ignited a debate among experts, with some arguing that the adjusted figures provide a more accurate representation of a company’s actual profit by excluding one-time events, while others believe it permits too much flexibility in profit calculation.