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Non-GAAP Financial Measures and Metrics

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Non-GAAP Financial Measures and Metrics (August 2020)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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.