kimkimcpa
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I am a little confused by your question.
Firstly, there have been instances of companies reporting non-GAAP earnings, such as earnings before goodwill amortization from business combinations, before it became GAAP that no such amortization is necessary (2001 in Canada and USA, 2004 for IFRS). I would recommend researching "pro-forma income" if this is what you are talking about. Many companies report earnings that are different from the financial statements proper. There should be plenty of information out there about pro-forma income.
I think you may also be asking about earnings management.
Net Income can be viewed as cash flow from operations +/- net accruals
net accruals can be viewed as non-discretionary (management has no control), and discretionary (management can control to some extent).
Management can alter many of the accruals in the books, thereby managing earnings, according to GAAP. (Receivables(doubtful accounts), Inventory and Payables are the main discretionary accruals).
Another useful technique (not always good), is to sell assets that are 1.) valued at cost on the balance sheet,(ie mark-to-market/model not applied) 2.) have a higher FMV than cost, and keeping assets that have a BV>FMV. Essentially gains-trading. In the near term may push earnings above 0.
 Posted 538 days ago
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