The U.S. Securities and Exchange Commission (SEC) continues to scrutinize adjustments to, and presentation of, non-GAAP financial measures. Recent SEC enforcement actions for allegedly improper and ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

One of the key areas of disclosure focus for the Securities and Exchange Commission (SEC) following the emergence of the COVID-19 pandemic was the impact that the pandemic might have on the ...

The American Institute of CPAs and the American Accounting Association's Management Accounting Section are teaming up to research non-financial performance measures. Processing Content The AICPA said ...

Firms need to improve their disclosure on non-financial measures linked to chief executive cash bonuses such as sustainability, customer satisfaction and culture or risk worse company performance.

A reconciliation of GAAP to non-GAAP financial measures has been provided in the tables following the financial statements in this press release. An explanation of these measures is also included ...

Many senior executives don’t because they lack quality non-financial information that is critical to make such a claim, according to a recent survey by Deloitte Touche Tohmatsu. According to the ...

Business owners develop operational strategies based on performance measures. The use of financial objectives, such as total sales or profitability, as the sole measure of performance often fails to ...

As more and more people, including investors, increasingly focus on performance measures that aren't captured in the financial statements, it is important to have some objective standards by which to ...

Investors need to pay closer attention to the non-financial measures linked to CEO cash bonuses, because targets that are not disclosed, or undefined, in annual reports are associated with worse ...