...
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
You must log in to view this content and have a subscription package that includes this content.
Required subscriptions
- US GAAP
View all / combine content
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 Considerations Related to Labeling Non-GAAP Measures4.10 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 Presentation of a System-Wide Sales Measure4.16 Treatment of Pension and Other Postemployment Benefits Expense in Non-GAAP Measures4.17 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 Considerations Related to Labeling Non-GAAP Measures4.10 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 Presentation of a System-Wide Sales Measure4.16 Treatment of Pension and Other Postemployment Benefits Expense in Non-GAAP Measures4.17 Normalized Market Prices