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SEC Reporting Interpretations Manual
Deloitte's Roadmap: Non-GAAP Financial Measures and Metrics
Chapter 3 — Disclosures About Non-GAAP Measures
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Deloitte's Roadmap: Non-GAAP Financial Measures and Metrics
Chapter 3 — Disclosures About Non-GAAP Measures
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Contents
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Chapter 3 — Disclosures About Non-GAAP Measures
3.1 Overview and General Requirements of Regulation G and Item 10(e)
3.2 Reconciliation Requirement
3.3 Presentation of Equal or Greater Prominence
3.4 Disclosure of the Use and Purpose of Non-GAAP Measures
3.5 EBIT and EBITDA, and Adjusted EBIT and EBITDA
3.6 Consistency of Non-GAAP Measures