Roadmap: Non-GAAP Financial Measures and Metrics (2023)

Published on: 24 Jan 2023

This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The 2023 edition of this publication reflects recent developments related to non-GAAP measures, key performance indicators, and metrics. Such developments include the SEC’s issuance of new and updated interpretive guidance on non-GAAP measures.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

NonGAAP RM 2023 Image

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