Surgent's Non-GAAP Financial Measures - What You Need to Know - Download

Overview

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.

Highlights

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

Prerequisites

None

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.

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