Publicly-held companies sometimes present financial measures to the investment community that are not in accordance with Generally Accepted Accounting Principles (GAAP). There are strict rules for how this information can be structured and presented, which are covered in the Non-GAAP Reporting Essentials course. The course addresses the sources of these rules and how non-GAAP information can be presented. It also provides a framework for how to ensure that a business remains compliant with the reporting rules.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the different types of non-GAAP measures.
Specify which regulations govern the disclosure of non-GAAP information.
Recall how to disclose non-GAAP information made during an oral presentation.
Specify the circumstances under which a non-GAAP measure can be considered misleading.
Major Topics
The Disclosure of Non-GAAP Information
Regulation G Exemptions
Regulations S-K Requirements
The Prevalence of Non-GAAP Financial Measures
Validity of Non-GAAP Financial Measures
