what are non gaap measures - Search
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  1. Investopedia
    https://www.investopedia.com/articles/financial-analysis/062716/gaap-vs-nongaap-which...

    GAAP vs. Non-GAAP: What's the Difference? - Investopedia

    • The generally accepted accounting principles (GAAP)are the standardized set of principles that public companies in the U.S. must follow. Thorough investment research requires an assessment of both GAAP … See more

    GAAP

    GAAP was developed by the Financial Accounting Standards Board (FASB) to standardize financial reporting and provide a uniform set of rules and formats to facilitate an… See more

    Investopedia
    Non-Gaap

    There are instances in which GAAP reporting fails to accurately portray the operations of a business. Companies are allowed to display their own accounting figures, as l… See more

    Investopedia
    Prevalence of Non-Gaap Use

    Investors should observe and interpret non-GAAP figures, but they must also recognize instances in which GAAP figures are more appropriate. Successful identification of misleading … See more

    Investopedia
    The Bottom Line

    GAAP and non-GAAP results are both important in many cases, and studies by academic and professional sources support this stance. Investors forced to choose a side as the … See more

    Investopedia
    Are non-GAAP measures more prominent than comparable GAAP measures?
    Answer: Yes. The staff would consider the following examples of disclosure of non-GAAP measures as more prominent than the comparable GAAP measures: Starting the reconciliation with a non-GAAP measure. Presenting a non-GAAP income statement when reconciling non-GAAP measures to the most directly comparable GAAP measures. See Question 102.10 (c).
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    GAAP
    Non-Gaap
    Prevalence of Non-Gaap Use
    The Bottom Line
    Are non-GAAP measures more prominent than comparable GAAP measures?
     

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  2. Non-GAAP measures12345:
    • Exclude or include amounts from the most directly comparable GAAP measure.
    • Adjust a company’s operating performance, financial position, or cash flows.
    • Common examples include EBIT, EBITDA, adjusted revenues, free cash flows, core earnings, and funds from operations.
    Learn more:
    By definition, a non-GAAP measure excludes or includes amounts from the most directly comparable GAAP measure.

    Non-GAAP Financial Measures - SEC.gov

    www.sec.gov/corpfin/non-gaap-financial-measures.…
    A non-GAAP financial measure is a numerical measure of a registrant's historical or future financial performance, financial position or cash flows.

    Non-GAAP financial measures

    kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/is…
    Non-GAAP measures adjust a company’s operating performance, financial position, or cash flows by excluding or including amounts from the most directly comparable GAAP measure. They can help management tell the company’s story to users of the financial statements that gives a view into the company “through the eyes of management.”

    Non-GAAP measures - The role of the a…

    www.pwc.com/us/en/services/governance-insights …
    In general terms, a non-GAAP financial measure is a numerical measure of a registrant’s historical or future financial performance, financial position, or cash flows that: - includes amounts that are excluded from the most directly comparable GAAP measure, or - excludes amounts that are included in the most directly comparable GAAP measure.

    SEC 6020 - Non-GAAP measures - Vie…

    viewpoint.pwc.com/dt/us/en/pwc/pwc_sec_volume/…
    Commonly used non-GAAP financial measures include earnings before interest and taxes (EBIT), earnings before interest, taxes, depreciation, and amortization (EBITDA), adjusted revenues, free cash flows, core earnings, and funds from operations.

    Non-GAAP Earnings: Definition and Ho…

    www.investopedia.com/terms/n/non-gaap-earnings…
     
  3. People also ask
    What is a non-GAAP financial measure?
    Item 10 (e) (5) of Regulation S-K and Rule 101 (a) (3) of Regulation G provide that a non-GAAP financial measure does not include financial measures required to be disclosed by GAAP, Commission rules, or a system of regulation of a government or governmental authority or self-regulatory organization that is applicable to the registrant.

    Non-GAAP Financial Measures - SEC.gov

    sec.gov
    What is the difference between GAAP and non-GAAP?
    Unlike GAAP, non-GAAP figures do not include non-recurring or non-cash expenses. Also, because there are no standards under non-GAAP, companies may use different methods for financial reporting. As a result, it is difficult to compare financial results between companies in an industry and between industries.

    GAAP vs. Non-GAAP: What's the Difference? - Investopedia

    investopedia.com
    Are non-GAAP measures more prominent than comparable GAAP measures?
    Answer: Yes. The staff would consider the following examples of disclosure of non-GAAP measures as more prominent than the comparable GAAP measures: Starting the reconciliation with a non-GAAP measure. Presenting a non-GAAP income statement when reconciling non-GAAP measures to the most directly comparable GAAP measures. See Question 102.10 (c).

    Non-GAAP Financial Measures - SEC.gov

    sec.gov
    Is there an audit requirement for calculating non-GAAP financial measures?
    There is no audit requirement or generally standardized method for calculating non-GAAP financial measures. Because the use of non-GAAP financial measures is discretionary, there is an inherent limitation in their use. For example, similarly titled non-GAAP financial measures may not be consistently calculated across the registrant’s industry.

    Non-GAAP financial measures - KPMG

    kpmg.com
    When does a measure become a non-GAAP measure?
    A measure becomes a non-GAAP measure and is subject to the SEC’s non-GAAP rules and interpretive guidance when it excludes amounts that are included in (or includes amounts that are excluded from) the most directly comparable GAAP measure.

    To GAAP or to non-GAAP - PwC

    pwc.com
    What are the different types of non-GAAP measurements in accounting?
    One of the most common forms of non-GAAP measurements in accounting is EBITDA, or earnings before interest, taxes, depreciation, and amortization. EBIDTA is reported by most companies in press releases and financial statements.

    What's the Difference Between GAAP vs. Non-GAAP? - The Motley Fool

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  4. SEC.gov
    https://www.sec.gov/corpfin/non-gaap-financial-measures

    Non-GAAP Financial Measures - SEC.gov

     
  5. KPMG
    https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/...
    [PDF]

    Non-GAAP financial measures - KPMG

  6. Deloitte
    https://www2.deloitte.com/us/en/pages/audit...

    Non-GAAP financial measures and metrics - Deloitte United States

  7. Investopedia
    https://www.investopedia.com/terms/n/non-gaap-earnings.asp

    Non-GAAP Earnings: Definition and How They Work in Analysis

  8. PwC
    https://www.pwc.com/us/en/ghosts/non-gaap-measures.html

    To GAAP or to non-GAAP - PwC

  9. Viewpoint
    https://viewpoint.pwc.com/.../sec_6020_nongaap.html

    SEC 6020 - Non-GAAP measures - Viewpoint

  10. PwC
    https://www.pwc.com/us/en/services/governance...

    Non-GAAP measures - The role of the audit committee - PwC

  11. Viewpoint
    https://viewpoint.pwc.com/.../nongaapitlupdated.pdf
    [PDF]

    Non-GAAP measures are more popular than ever - Viewpoint

  12. EY
    https://www.ey.com/en_us/technical/accountinglink/...

    Technical Line - Navigating the requirements for non-GAAP ... - EY

  13. WSJ
    https://deloitte.wsj.com/cfo/a-roadmap-for-non...

    A Roadmap for Non-GAAP Financial Measures and Metrics

  14. Deloitte
    https://www2.deloitte.com/us/en/pages/audit...

    Benefits of using SEC non-GAAP measures | Deloitte US

  15. The CPA Journal
    https://www.cpajournal.com/2020/03/18/the-gap...

    The Gap between GAAP and Non-GAAP - The CPA Journal

  16. Mondaq
    https://www.mondaq.com/unitedstates/securities/1534874

    Non-GAAP Financial Measures: 10 Recommendations For …

  17. KPMG
    https://kpmg.com/us/en/frv/reference-library/2022/...

    Clarifying non-GAAP financial measures - KPMG

  18. KPMG
    https://kpmg.com/.../non-gaap-financial-measures.html

    Non-GAAP financial measures - KPMG

  19. The Motley Fool
    https://www.fool.com/.../stocks/gaap-vs-non-gaap

    What's the Difference Between GAAP vs. Non-GAAP? - The …

  20. GetSmarterAboutMoney.ca
    https://www.getsmarteraboutmoney.ca/learning-path/...

    Understanding non-GAAP financial measures

  21. KPMG
    https://kpmg.com/us/en/articles/2023/non-gaap...

    Non-GAAP financial measures are thriving - KPMG

  22. IFRS
    https://www.ifrs.org/news-and-events/news/2017/03/...

    Accounting for non-GAAP earnings measures - IFRS

  23. CVS Health
    https://www.cvshealth.com/news/company-news/cvs...

    CVS Health Appoints David Joyner President and Chief …

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