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, it’s important to understand the guidance with respect to these measures to ensure that a company’s financial statements remain GAAP compliant and are not misleading.
Course Publication Date:
September 15, 2022
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or
webinar membership or can be purchased for
$10.00!
| Author: | Kelen Camehl |
| Course No: | ACT-TOPSEC-30042 |
| Recommended CPE: | 1.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Basic |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Webinars - On Demand
Accounting
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Learning Objectives
- Distinguish between a GAAP and a non-GAAP financial measure
- Recognize examples of different types of non-GAAP financial measures
- Identify SEC guidance applicable to types of non-GAAP financial measures
- Recognize disclosures within the scope of Regulation G and Regulation S-K