Surgent's Non-GAAP Financial Measures - What You Need to Know (2 hours)
Available Until
On-Demand
2.0 Credits
Member Price $49.00
Non-Member Price $79.00
Overview
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.
Highlights
- Comment letter analysis from several Big Four accounting firms
- Non-GAAP financial measures
- Comments from the SEC and FASB
Designed For
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.
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
Notice
“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!
Non-Member Price $79.00
Member Price $49.00