Roadmap
Non-GAAP Financial Measures and
Metrics (October 2025)
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- 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. Navigating the complexities of non-GAAP
financial measures can be challenging. To help public companies understand the
regulatory expectations associated with non-GAAP measures and performance metrics
and effectively prepare and present their disclosures, the Roadmap provides in-depth
discussions and illustrative examples of the SEC’s rules, regulations, and
interpretive guidance, including those in Regulation G, Item 10(e) of Regulation
S-K, and the SEC staff’s Compliance and Disclosure Interpretations (C&DIs).
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.