Chapter 4 — Non-GAAP Measures That May Be Misleading or Prohibited, and Other Considerations Related to Common Non-GAAP Measures
This chapter discusses potentially
misleading and prohibited non-GAAP measures as well as other
considerations related to common non-GAAP measures, including the
treatment of tax adjustments and disclosures about free cash flow,
funds from operations, and constant-currency basis.
4.2 MD&A
Considerations Related to Prohibited Disclosures
4.2.1
Presentation in MD&A of the Impact of
CECL