Deloitte
Accounting Research Tool
...
Roadmap Series

Non-GAAP Financial Measures and Metrics

Image cannot be displayed

Roadmap
Non-GAAP Financial Measures and Metrics (October 2024)

  • 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. 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.