Roadmap
Non-GAAP Financial Measures and
Metrics (January 2023)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
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This Roadmap combines the SEC’s
guidance on non-GAAP measures with Deloitte’s interpretations and examples in a
comprehensive, reader-friendly format. The 2023 edition of this publication reflects
recent developments related to non-GAAP measures, key performance indicators, and
metrics. Such developments include the SEC’s issuance of new and updated
interpretive guidance on non-GAAP measures.
Also
available is the latest edition of On the
Radar, a high-level summary of emerging
issues and trends related to the accounting and financial
reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.