On the Radar — Non-GAAP financial measures and metrics
Non-GAAP financial measures and metrics are used commonly by both existing registrants and companies seeking to gain access to the U.S. capital markets through an initial public offering. Many registrants assert that non-GAAP measures are meaningful and provide valuable insight into the information that management considers important in running the business.
The On the Radar is available on the Deloitte Accounting Research Tool Web site.