SEC Intensifies Focus on Non-GAAP Metrics
While the number of comment letters the commission sends to filers has waned drastically, the proportion of letters focused on non-GAAP metrics has shot up.
How Audit Committees Can Help with Non-GAAP
The Center for Audit Quality recommends best practices and discussion topics for non-GAAP presentations.
Investors Speak: Down With GAAP!
Non-GAAP metrics command far more attention from investors than do the official numbers, new research shows.
What Are Auditors Looking For This Year?
As the prime audit season approaches, big changes in business, the economy, technology, and regulations point to an assortment of red flags for auditors.
Effects of Latest Non-GAAP Guidance? Too Early to Tell
But the SEC should continue trying to boost transparency and comparability in reporting: CFA Institute official.
Non-GAAP Metrics Are a Response to Faulty Reporting Standards
Inconsistent interpretation, guidance, and enforcement of non-GAAP measures lead to a lack of confidence in reporting.
Renewed Focus on Non-GAAP Measures: How to Comply
Now that more than 150 comment letters on non-GAAP measures from the SEC filings review staff have become public, here’s what CFOs need to know.
Incentive Plans and Non-GAAP Performance Measures
Companies walk a fine line in determining what kind of adjustments should be made to GAAP results.
SEC Wages War on Misuse of Non-GAAP Metrics
Several recent actions leave no doubt that non-GAAP financial measures are in the commission's crosshairs, and companies are taking notice.