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:
6/22/2017 Santa Clara
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.