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Deloitte's Roadmap: Non-GAAP Financial Measures and Metrics Chapter 4 — Non-GAAP Measures That May Be Misleading or Prohibited and Other Considerations Related to Common Non-GAAP Measures
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Chapter 4 — Non-GAAP Measures That May Be Misleading or Prohibited, and Other Considerations Related to Common Non-GAAP Measures4.1 Overview4.2 MD&A Considerations Related to Prohibited Disclosures4.3 What Is a Potentially Misleading Non-GAAP Measure?4.4 Non-GAAP Per-Share Measures4.5 Liquidity Measure Prohibitions4.6 EBIT and EBITDA, and Adjusted EBIT and EBITDA4.7 Performance Measure Prohibitions4.8 Non-GAAP Measures on the Face of Financial Statements and Notes4.9 Non-GAAP Measures That Exclude Depreciation and Amortization From Cost of Sales4.10 Treatment of Tax Adjustments4.11 Presentation of Free Cash Flow4.12 Presentation of Funds From Operations4.13 Constant Currency Presentations4.14 Credit Agreement Covenants4.15 Treatment of Pension and Other Postemployment Benefits Expense in Non-GAAP Measures4.16 Normalized Market Prices
Chapter 4 — Non-GAAP Measures That May Be Misleading or Prohibited, and Other Considerations Related to Common Non-GAAP Measures4.1 Overview4.2 MD&A Considerations Related to Prohibited Disclosures4.3 What Is a Potentially Misleading Non-GAAP Measure?4.4 Non-GAAP Per-Share Measures4.5 Liquidity Measure Prohibitions4.6 EBIT and EBITDA, and Adjusted EBIT and EBITDA4.7 Performance Measure Prohibitions4.8 Non-GAAP Measures on the Face of Financial Statements and Notes4.9 Non-GAAP Measures That Exclude Depreciation and Amortization From Cost of Sales4.10 Treatment of Tax Adjustments4.11 Presentation of Free Cash Flow4.12 Presentation of Funds From Operations4.13 Constant Currency Presentations4.14 Credit Agreement Covenants4.15 Treatment of Pension and Other Postemployment Benefits Expense in Non-GAAP Measures4.16 Normalized Market Prices