Self-Study

Non-GAAP Financial Measures - What You Need to Know

  • Wednesday, May 1, 2024 – Wednesday, April 30, 2025

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  • 2.00
    CREDITS
    Accounting

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 Four 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, it's important to understand the guidance with respect to these measures to ensure that an entity's financial statements remain GAAP compliant and are not misleading.

Objectives

  • 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

Highlights

  • Comment letter analysis from several Big Four accounting firms
  • Non-GAAP financial measures
  • Comments from the SEC and FASB

Additional Information

Designed For

CPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB, as well as comment letter analysis from some of the Big Four accounting firms.

Vendor

Surgent

Advanced Preparation

None

Credits

2.00 Accounting

Prerequisite

None

Course Number

2432895

Level of Knowledge

Basic

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