Non gaap financial statement disclosure
[DOCX File]Statutory Accounting Principles Working Group
https://info.5y1.org/non-gaap-financial-statement-disclosure_1_896e86.html
(For non-GAAP filers, this disclosure should reflect whether the GAAP classification would have been the same if GAAP financials had been completed.) For products that were (or would have been) reported differently, identify which SOP 03-1 condition prevented separate account GAAP classification for that particular product.
Form 2411AS - Deloitte
As reflected in its filing reviews and comment letters, speeches, and updated C&DI’s, the SEC is continuing to urge registrants to take a fresh look at their use and disclosure of non-GAAP measures, including periodic reports such as Forms 10-K and 10-Q and earnings releases. The Deloitte publication A Roadmap to Non-GAAP Financial Measures
[DOCX File]Faegre Drinker
https://info.5y1.org/non-gaap-financial-statement-disclosure_1_0c1689.html
non-GAAP. financial measure is appropriate under. Item 10(e) of Regulation S-K and . the . updated. Compliance. and. Disclosure. Interpretations. on . Non-GAAP. Financial Measures issued on May 17, 2016. Date of Comment Letter – 9/20/16
[DOC File]THE FINANCIAL REPORTING FRAMEWORK FOR SMALL- AND …
https://info.5y1.org/non-gaap-financial-statement-disclosure_1_2b8ec7.html
The preparation of financial statements in conformity with the Financial Reporting Framework for Small- and Medium-Sized Entities requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the ...
INTRODUCTION - Home | DART
As reflected in its filing reviews and comment letters, speeches, and updated C&DI’s, the SEC is continuing to urge registrants to take a fresh look at their use and disclosure of non-GAAP measures, including periodic reports such as Forms 10-K and 10-Q and earnings releases. The Deloitte publication A Roadmap to Non-GAAP Financial Measures
[DOC File]Clarified Auditing Standards—Learning and Implementation …
https://info.5y1.org/non-gaap-financial-statement-disclosure_1_e40d74.html
This non-GAAP accounting framework produces financial statements that deliver useful, relevant information to private business owners and other interested parties in a simplified, consistent, cost-effective way. The framework underscores the CPAs’ role as trusted advisers for America’s small business community.
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