Roadmap
Non-GAAP Financial Measures and
Metrics (October 2024)
- 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. Among other updates, the 2024 edition of this
publication includes a discussion of considerations related to segment disclosures
after the adoption of FASB Accounting Standards Update No. 2023-07, Improvements
to Reportable Segment Disclosures.
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.