Deloitte
Accounting Research Tool
...
Roadmap Series

Non-GAAP Financial Measures and Metrics

Image cannot be displayed

Roadmap
Non-GAAP Financial Measures and Metrics (January 2023)

  • Read the Roadmap.
  • Open a PDF version of the Roadmap.
  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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.