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Courses/Accounting & Tax/NASBA - Accounting

SEC Top Focus Areas - Non GAAP Financial Measures

This course provides an overview of non-GAAP financial measures

Created byKelen Camehl
BeginnerUpdated Apr 19, 2022
SEC Top Focus Areas - Non GAAP Financial Measures

What You'll Learn

check_circle• Distinguish between a GAAP and a non-GAAP financial measure
check_circle• Recognize examples of different types of non-GAAP financial measures
check_circle• Identify SEC guidance applicable to types of non-GAAP financial measures
check_circle• Recognize disclosures within the scope of Regulation G and Regulation S-K

About This Course

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it’s important to understand the guidance with respect to these measures to ensure that a company’s financial statements remain GAAP compliant and are not misleading.

Field of Study: Accounting

Your Instructor

Kelen Camehl
Kelen Camehl
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star838 reviews

Kelen is a recognized author and reviewer of CPE courses and has authored nearly 160 courses (380+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.   His courses are available for purchase from many online CPE providers including the AICPA.   Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam.   He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".     Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar, and previously served in positions in Houston, Dallas, and Budapest, Hungary.   Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.

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We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.