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Non-GAAP Financial Measures - What You Need to KnowCode: 23-NONGAAP
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Course description and objectives:
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, its important to understand the guidance with respect to these measures to ensure that an entitys financial statements remain GAAP compliant and are not misleading.
After reading the materials, participants will able to:
- Differentiate between a GAAP financial measure and a non-GAAP financial measure
- Recognize examples of different types of non-GAAP financial measures
- Identify which SEC guidance is applicable to different types of non-GAAP financial measures
- Recognize disclosures within the scope of Regulation G
- Identify key requirements included within both Regulation G and Regulation S-K related to these measures
Presentation Method: Self-Study
CPE credit: 2.5 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase