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The right way to think about non-GAAP measures

Accounting Today, 2016-09, Vol.30 (9), p.10-10

COPYRIGHT 2016 SourceMedia, Inc. ;COPYRIGHT 2016 SourceMedia, Inc. ;Copyright SourceMedia Sep 2016 ;ISSN: 1044-5714

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  • Title:
    The right way to think about non-GAAP measures
  • Author: nelli, Cindy
  • Subjects: Accounting ; Accounting procedures ; Audited financial statements ; Disclosure ; Financial reporting ; Financial statements ; GAAP ; Internal auditors ; Investors ; Methods ; Technique
  • Is Part Of: Accounting Today, 2016-09, Vol.30 (9), p.10-10
  • Description: Regulatory focus has sharpened recently on non-GAAP measures, by which the author means financial metrics, presented by companies outside the audited financial statements, that do not conform to GAAP. Across the financial reporting world, discussion around this issue has been percolating for years. Promoting transparency for investors should be a top priority. Non-GAAP financial measures should be presented to supplement GAAP measures, and their purpose and calculation should be clear to investors. Non-GAAP financial measures should be consistent and accurate indicators of a company's performance. Like so many issues in financial reporting, the use of non-GAAP financial measures requires robust communication and dialogue. Asking questions like the ones above will help spur that dialogue and make sure all of us approach non-GAAP financial measures with a probing, principled mindset.
  • Publisher: New York: SourceMedia, Inc
  • Language: English
  • Identifier: ISSN: 1044-5714
  • Source: ProQuest Central
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