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Roadmap Series

Non-GAAP Financial Measures and Metrics

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Non-GAAP Financial Measures and Metrics (October 2021)

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This edition combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The 2021 edition reflects recent developments related to non-GAAP measures as well as the SEC’s January 2020 interpretive release that provides guidance on the disclosure and use of key performance indicators and metrics. In addition, the updated Roadmap includes On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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.