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Non-GAAP Reporting

$69.00

Non-GAAP reporting is used by many companies to convey information to investors, comply with bank covenants, and calculate employee bonuses. In this course, we will cover what non-GAAP measures are and provide examples of how and when they can be used. Through the use of real-life judgment scenarios, you will learn how to apply your judgment when calculating non-GAAP measures and evaluating compliance with regulatory requirements.

Hours
1.0

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SKU: MA004 Category: Tag:

Description

While accounting standards like IFRS and ASPE offer strict rules for GAAP measures and reporting in the financial statements, no robust standards exist for non-GAAP reporting outside of the financial statements. Some non-GAAP measures are only useful for certain industries, and different companies in the same industry may calculate the same non-GAAP measure in different ways. There can be significant judgment involved in deciding which items to include or exclude when calculating non-GAAP measures.

Given the potential complexity and confusion, this course will guide you through some real-life judgment scenarios and teach you how to think about non-GAAP reporting. Please note that this course covers non-GAAP financial measures reported outside of the financial statements. Non-financial measures and operational measures are outside the scope of this course.

Assess non-GAAP reporting and evaluate compliance with regulatory requirements.

Calculate some common non-GAAP measures.

Explain what non-GAAP measures are and how they differ from GAAP measures.

Describe how non-GAAP measures can be used and when to use them.

Assess judgment scenarios for non-GAAP reporting and apply your judgment when calculating non-GAAP measures.