SEC Top Focus Areas - Non GAAP Financial Measures - Self Study
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
  
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

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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