Surgent's Non-GAAP Financial Measures - What You Need to Know

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Location: Online

2Credits

Accounting and Auditing

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~~$49.00 Regular Price~~

Nonmembers

$64.00 Regular Price

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Product Code: SU24-NGFM-SSDL

Level: Basic

Vendor: Surgent

Field of Study: Accounting

Overview:

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 Four 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.

Objectives:

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

Major Topics:

Comment letter analysis from several Big Four accounting firms
Non-GAAP financial measures
Comments from the SEC and FASB

Designed For:

CPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB, as well as comment letter analysis from some of the Big Four accounting firms.

Prerequisite:

None

Additional Info:

You will receive an email from [email protected] with instructions on how to log onto your course shortly. If you do not receive the email within the hour, please check your spam filter.

For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email [email protected]. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.