Non-GAAP Financial Measures and Metrics (August 2020)
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This edition combines the SEC’s
guidance on non-GAAP measures with Deloitte’s interpretations and examples in a
comprehensive, reader-friendly format. The 2020 edition reflects recent developments
related to non-GAAP measures, including the SEC’s January 2020 interpretive release
that provides guidance on the disclosure and use of key performance indicators and
metrics.
This Roadmap replaces the Deloitte Q&As that were contained in
Non-GAAP financial measures section of Deloitte’s SEC Reporting Interpretations
Manual. To find the text in the Roadmap that corresponds to a former Q&A, select
the “Non GAAP” tab at the bottom of the Q&A to Roadmap Quick Reference Guide
and search for the Q&A’s number or title.
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.