Non-GAAP Reporting Essentials

Navigate non-GAAP reporting by understanding the strict rules that govern how alternative financial measures may be presented. This course explains the regulatory sources behind these requirements and outlines how to structure and disclose non-GAAP information properly. You will apply a practical framework for presenting supplemental measures to the investment community while adhering to reporting standards, enabling you to manage non-GAAP disclosures effectively in public company communications.
Format

PDF Course

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Duration

1 Hour

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Course Information

Author: Steven Bragg
Course Number: AC1159

Learning Objectives
  • Identify the different types of non-GAAP measures.
  • Specify which regulations govern the disclosure of non-GAAP information.
  • Recall how to disclose non-GAAP information made during an oral presentation.
  • Specify the circumstances under which a non-GAAP measure can be considered misleading.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: October 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.