Non-GAAP Reporting Essentials ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
Publicly-held companies sometimes present financial measures to the investment community that are not in accordance with Generally Accepted Accounting Principles (GAAP). There are strict rules for how this information can be structured and presented, which are covered in the Non-GAAP Reporting Essentials course. The course addresses the sources of these rules and how non-GAAP information can be presented. It also provides a framework for how to ensure that a business remains compliant with the reporting rules.
Highlights
The disclosure of Non-GAAP information. Regulation G exemptions. Regulations S-K requirements. The prevalence of Non-GAAP financial measures. Validity of Non-GAAP financial measures.
Prerequisites
None.
Designed For
Auditors, CPAs, CEOs, and other financial professionals.
Objectives
Identify the different types of non-GAAP measures. Specify which regulations govern the disclosure of non-GAAP information. Recall how to disclose non-GAAP information made during an oral presentation. Specify the circumstances under which a non-GAAP measure can be considered misleading.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $33.00
Member Price $29.00