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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 4 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.

Course Series

This course is included in the following series:

8 CoursesGAAP Hot Topics - What You Need to Know

  1. GAAP Hot Topics - What You Need to Know Chapter 1: Accounting for Business Combinations (Text Based Course)
  2. GAAP Hot Topics - What You Need to Know Chapter 2: Revenue Recognition (Text Based Course)
  3. GAAP Hot Topics - What You Need to Know Chapter 3: Lease Transactions (Text Based Course)
  4. GAAP Hot Topics - What You Need to Know Chapter 4: Goodwill Impairment (Text Based Course)
  5. GAAP Hot Topics - What You Need to Know Chapter 5: Segment Reporting (Text Based Course)
  6. GAAP Hot Topics - What You Need to Know Chapter 6: Accounting for Software (Text Based Course)
  7. GAAP Hot Topics - What You Need to Know Chapter 7: Accounting Changes & Error Corrections (Text Based Course)
  8. GAAP Hot Topics - What You Need to Know Chapter 8: Non-GAAP Financial Measures (Text Based Course)

Learning Objectives

  • Discover and 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.
Last updated/reviewed: July 06, 2022

Prerequisites

Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
COURSE MATERIAL
  PDFGAAP Hot Topics - What You Need to Know Chapter 8: Non-GAAP Financial Measures
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM