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The Pitfalls of Non-GAAP Metrics
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For decades, companies have used custom metrics that don't conform to generally accepted accounting principles (GAAP) or international financial reporting stand
Reporting Non-GAAP Financial Measures
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Type: BOOK - Published: 2019-11-25 - Publisher: Cambridge Scholars Publishing

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The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has
Research Handbook on Financial Accounting
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Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting ins
The RISE and RISE of NON-GAAP DISCLOSURE
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Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
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Authors: Albuquerque, Fábio
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To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be c