Financial Reporting Alert 20-4 — COVID-19 and Non-GAAP Measures

Published on: 01 Jul 2020

This Financial Reporting Alert expands guidance on non-GAAP measures described Financial Reporting Alert 20-2. That alert discusses considerations for registrants related to reflecting specific impacts of COVID-19 in their non-GAAP measures as well as (1) important disclosures associated with the presentation of non-GAAP measures, (2) alternatives to non-GAAP measures, (3) disclosure controls and procedures related to non-GAAP measures, and (4) income statement classification considerations.


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