
more
Kelen Camehl, CPA, MBA
Kelen Camehl is a recognized author and reviewer of CPE courses and has authored over 225 CPE credit hours of courses on a range of Accounting, Auditing, Financial Reporting, Regulatory, and Ethics topics.
This instructor has 50 courses »To Access This Course:
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 a company’s financial statements remain GAAP compliant and are not misleading.
Learning Objectives
- Discover and distinguish between a GAAP and a non-GAAP financial measure.
- Recognize examples of different types of non-GAAP financial measures.
- Identify SEC guidance applicable to types of non-GAAP financial measures.
- Recognize disclosures within the scope of Regulation G and Regulation S-K.
Last updated/reviewed: May 13, 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 .