Non-GAAP Reporting Essentials
Publicly-held companies sometimes present financial measures to the investment community that are not in accordance with Generally Accepted Accounting Principles (GAAP). There are strict rules for how this information can be structured and presented, which are covered in the Non-GAAP Reporting Essentials course. The course addresses the sources of these rules and how non-GAAP information can be presented. It also provides a framework for how to ensure that a business remains compliant with the reporting rules.
Format
PDF Course
Level
Overview
Duration
1 Hour
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.