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 Measures 4.1 Overview 4.2 MD&A Considerations Related to Prohibited Disclosures 4.3 What Is a Potentially Misleading Non-GAAP Measure?4.4 Non-GAAP Per-Share Measures 4.5 Liquidity Measure Prohibitions 4.6 EBIT and EBITDA, and Adjusted EBIT and EBITDA 4.7 Performance Measure Prohibitions 4.8 Non-GAAP Measures on the Face of Financial Statements and Notes 4.9 Non-GAAP Measures That Exclude Depreciation and Amortization From Cost of Sales 4.10 Treatment of Tax Adjustments 4.11 Presentation of Free Cash Flow 4.12 Presentation of Funds From Operations 4.13 Constant Currency Presentations 4.14 Credit Agreement Covenants 4.15 Treatment of Pension and Other Postemployment Benefits Expense in Non-GAAP Measures 4.16 Normalized Market Prices