Non-GAAP Reporting Essentials (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $15

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.

Author: Steven Bragg

Course Number: AC1159

Learning Objectives

  • 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.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Accounting

Prerequisites: None

Advance Preparation: None

Latest Review Date: October 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. 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 the 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: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.