Deloitte
Accounting Research Tool
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Chapter 5 — Disclosure Controls and Procedures Related to Non-GAAP Measures and Other Considerations

5.1 Disclosure Controls and Procedures Versus Internal Control

5.1 Disclosure Controls and Procedures Versus Internal Control Over Financial Reporting

It is important to understand whether controls over non-GAAP measures are related to disclosure controls and procedures (DCPs), to internal control over financial reporting (ICFR), or to both.