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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.


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.