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2 CPE Credits

Surgent's Non-GAAP Financial Measures – What You Need to Know

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2 CPE Credits

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading.

Learning Objectives

  • Differentiate between a GAAP financial measure and a non-GAAP financial measure
  • Recognize examples of different types of non-GAAP financial measures
  • Identify which SEC guidance is applicable to different types of non-GAAP financial measures
  • Recognize disclosures within the scope of Regulation G
  • Identify key requirements included within both Regulation G and Regulation S-K related to these measures

Major Topics

  • Comment letter analysis from several Big Four accounting firms
  • Non-GAAP financial measures
  • Comments from the SEC and FASB

CPE Credits Available

2 CPE Credits
2
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB, as well as comment letter analysis from some of the Big Four accounting firms.

Provider

Surgent CPE

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