Announcements

Non-GAAP Performance Measures

Non-GAAP reporting has become a hot topic for the SEC. This one-day seminar provides an in-depth review of what Non-GAAP financial performance measures are and how to report Non-GAAP financial performance measures within SEC guidelines.

Participants will gain an understanding of the SEC guidelines for Non-GAAP reporting, how Non-GAAP performance measures relate to U.S. GAAP reporting standards and required disclosures, and how to perform a quality analysis of the usefulness of Non-GAAP disclosures. Class exercises, illustrative examples and case studies bring these concepts to life, making the learnings immediately actionable for participants.

Date/Location:
11/17/2017 San Diego
CPE Credit:
8
Tuition:
$1,295 **

Venue and Hotel Details

Agenda

  • Institutional and historical background on reporting Non-GAAP performance measures
    • Research on Non-GAAP reporting
    • Relevance of Non-GAAP Reporting
      • Analysis of Non-GAAP Disclosures
      • Opportunistic versus Altruistic Motivations
  • Non-GAAP earnings measures - understand the rationale and use of common adjustments
    • Relations to core earnings and cash flow measures
    • EBITDA
  • Other Non-GAAP financial performance measures
  • Understanding SEC Regulation G and C&DIs on the use of Non-GAAP financial measures
    • Reporting requirements
    • Audit concerns
  • Cases and exercises
    • Examine examples of Non-GAAP financial performance measures
      • Management Discussion and Analysis
      • Press Releases
      • SEC filings
    • SEC comment letters
    • Identify elements of high quality, effective communication of Non-GAAP reporting.
    • Develop a High Quality Non-GAAP financial reporting measure

Program Details

Prerequisite:  None
Preparation:   None
Level of Knowledge:   Intermediate
Field of Study:   Accounting
Delivery Method:   Group Live, Instructor-Led Course

Course Leader

Dr. Ervin Black, Ph.D., Director, Steed School of Accounting and W.K. Newton Chair and Professor of Accounting, University of Oklahoma


* Discounts cannot be combined and must be applied at time of initial registration.

** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.

If you have previously attended this course, you may not be eligible for CPE credits. Please contact KPMG Executive Education to confirm your eligibility.