A roadmap to non-GAAP financial measures

Published on: Sep 07, 2016

The guidance in this Roadmap is intended to help registrants assess the appropriateness of their non-GAAP measures. The body of the publication combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The appendixes include questions for registrants to consider when disclosing such measures, highlights from recent remarks by SEC officials, and examples of comments on non-GAAP measures from completed SEC staff reviews.

This publication was released by our US firm.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.