Self-Study

Surgent's Non-GAAP Financial Measures: What You Need to Know

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This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it's important to understand the guidance with respect to these measures to ensure that an entity's financial statements remain GAAP compliant and are not misleading.

Major subjects

• Comment letter analysis from several Big Four accounting firms
• Non-GAAP financial measures
• Comments from the SEC and FASB

Learning objectives

• Differentiate between a GAAP financial measure and a non-GAAP financial measure
• Recognize examples of different types of non-GAAP financial measures
• Identify which SEC guidance is applicable to different types of non-GAAP financial measures
• Recognize disclosures within the scope of Regulation G
• Identify key requirements included within both Regulation G and Regulation S-K related to these measures

Who should take this program?

• CPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB, as well as comment letter analysis from some of the Big Four accounting firms

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $49.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.