Non-GAAP Measures, Metrics & Disclosures Webinar (1 Hour)

Overview: 

While the SEC's non-GAAP measures and metrics have been around for some time, they still cause headaches for businesses when it comes to disclosures and financial statements. In this program, we will address how companies are currently applying non-GAAP guidance and metrics, and what can be done in response to SEC comment letters to avoid costly fines and penalties. Topics include:

  • Non-GAAP measures and KPIs
  • SEC staff guidance
  • Recent comment letter trends

 

Objective: 

To provide finance and accounting professionals with the specialized knowledge they need to apply non-GAAP guidance and metrics to disclosures and financial statements.

 

SPEAKER:

Sheri Fabian, National Assurance Partner – SEC Services, BDO

Emphasis: 
  • Overview of Non-GAAP Measures & KPIs
    - SEC comment letters
  • SEC Staff Guidance
    - AICPA, SEC and PCAOB
      - Financial statement
        requirements
    - Key performance indicators
  • Recent Comment Letter Trends
    - Other SEC guidance
      - Pharmaceutical industry
      - Inappropriate non-GAAP
        adjustments
      - COVID-19 

 

Bottom
Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Intermediate.

CPE Credit: 
1.00
NASBA Field of Study: 
Accounting