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Surgent's Non-GAAP Financial Measures - What You Need to Know

 Currently available
 
2.0
26 / S-60351
Registration is Open
Member Price
$49.00 Regular Registration
Your Price
$51.00 Regular Registration
Designed For:

CPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB, as well as comment letter analysis from some of the Big Four accounting firms.

Prerequisite:

None

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it's important to understand the guidance with respect to these measures to ensure that an entity's financial statements remain GAAP compliant and are not misleading.

Delivery Method: Download
CPE Credit: Accounting
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Differentiate between a GAAP financial measure and a non-GAAP financial measure
  • Recognize examples of different types of non-GAAP financial measures
  • Identify which SEC guidance is applicable to different types of non-GAAP financial measures
  • Recognize disclosures within the scope of Regulation G
  • Identify key requirements included within both Regulation G and Regulation S-K related to these measures

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.