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Accounting Research Tool

Non-GAAP Financial Measures (2019)

A Roadmap to Non-GAAP Financial Measures (2019)

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The 2019 edition of this Roadmap includes new and updated discussions of common themes identified by the SEC staff in comment letters and public statements as well as other recent developments related to non-GAAP measures. Appendix H of the Roadmap outlines the key changes made since publication of the 2017 edition.