CAQ issues publication on non-GAAP measures
09 Dec 2016
The Center for Audit Quality (CAQ) of the American Institute of Certified Public Accountants (AICPA) has released a publication 'Non-GAAP Financial Measures: Continuing the Conversation'.
The purpose of the publication is to explore the issue of non-GAAP information, providing context on its definition and use, pertinent regulatory developments, and the current level of auditor involvement. The publication includes questions for stakeholder groups to consider as they prepare or use non-GAAP financial measures.
For more information, please see the press release and publication on the CAQ’s website.