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SEC Reporting: Non-GAAP Financial Measures [Video]

SEC Reporting: Non-GAAP Financial Measures

Take a journey with us to the Upside Down with this Stranger Things-inspired CPE-eligible eLearning course (1.0 CPE) covering everything you need to know about non-GAAP financial measures. The self-study course begins by defining non-GAAP financial measures, giving common examples used by companies, and explaining why companies use them. We’ll then walk through the applicable SEC guidance and requirements set out in Regulation G and Item 10(e) of Regulation S-K. Next, you’ll learn about the most common types of SEC staff comments related to non-GAAP financial measures and the focus of their Compliance and Disclosure Interpretations (C&DIs). The course concludes with looking at “real-life” example filings and the related SEC comment letters.

Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/714/sec-reporting-non-gaap-financial-measures

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