Roadmap
Non-GAAP Financial Measures and
Metrics (October 2021)
- View 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 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.