Non-GAAP Financial Measures - What You Need to KnowCode: 23-NONGAAP

Price: $14.95
Add to Cart

Course Details

44 pages

Course description and objectives:

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 Objectives:

After reading the materials, participants will able to:     

  • 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

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  2.5 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

Processing...
$14.95
Choose a Course Format:


Easy to follow
Good information presented in a logical manner
Trina Mahoney
08/15/2024
Verified Buyer
Was this helpful?
Performance Obligation - How to Identify Performance Obligations
The course was thorough and easy to understand. I went away with an ample understanding/knowledge of the subject matter.
Valerie
10/20/2023
Verified Buyer
Was this helpful?
Easy to understand
Simple, but easy to understand hot topics with completeness
Takashi
01/16/2023
Verified Buyer
Was this helpful?
Lease Accounting & Reporting -- What You Need to Know
Worthwhile
11/21/2022
Verified Buyer
Was this helpful?

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096