Surgent's Non-GAAP Financial Measures - What You Need to Know - Download
May 1st, 2024 - April 30th, 2025
| Member Price | $49.00 |
| Non-Member Price | $79.00 |
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Credits
2Description
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
Major Subjects
- Comment letter analysis from several Big Four accounting firms
- Non-GAAP financial measures
- Comments from the SEC and FASB