Non-GAAP Reporting Essentials

1 Credits: Accounting


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Non-GAAP Reporting Essentials

Course Level
CPE Credits

1 Credits: Accounting

Course Description

Publicly-held companies sometimes present financial measures to the investment community that are not in accordance with Generally Accepted Accounting Principles (GAAP). There are strict rules for how this information can be structured and presented, which are covered in the Non-GAAP Reporting Essentials course. The course addresses the sources of these rules and how non-GAAP information can be presented. It also provides a framework for how to ensure that a business remains compliant with the reporting rules.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify the different types of non-GAAP measures.
  • Specify which regulations govern the disclosure of non-GAAP information.
  • Recall how to disclose non-GAAP information made during an oral presentation.
  • Specify the circumstances under which a non-GAAP measure can be considered misleading.
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Course Specifics

Course ID
Revision Date
March 5, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …