A Roadmap to Non-GAAP Financial Measures (September 2019)
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 includes new and updated discussions of common themes
identified by the SEC staff in comment letters and public statements as well as
other recent developments related to non-GAAP measures.
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