Financial Reporting Issues

Non-GAAP Performance Measurements and Key Performance Indicators (KPIs) v2.0

This course provides an overview of the types of financial and non-financial metrics reported by companies that are considered non-GAAP financial performance measurements. This includes a discussion of the SEC’s Regulations G, S-K, and Exchange Act Release No. 47226, Conditions for Use of Non-GAAP Financial Measures concerning non-GAAP financial performance measures as well as key performance indicators (KPIs) used by managements to improve operating performance. This course also provides examples of non-GAAP financial measures of U.S. public companies.

The goal of this course is to strengthen your interpersonal skills, enabling you to help your organization remain agile and relevant in today's competitive workforce. Stronger interpersonal skills also result in the ability to initiate, build, and maintain relationships in both your professional and personal life.

Learning Objectives:

After completing this course, you should be able to:

  • Distinguish between GAAP measurements and non-GAAP or KPI measurements
  • Identify the types of financial and non-financial metrics reported by companies that would be considered non-GAAP financial performance measurements
  • Describe and identify key performance indicators (KPIs) used by managements to improve operating performance
  • Identify the SEC guidance applicable to non-GAAP and KPI measurements
  • Identify public company examples of non-GAAP and KPI measurements
  • Describe recent SEC comment letter trends applicable to non-GAAP and KPI measurements


Prerequisites/Advanced Preparation:

None


Speaker / Author:

John M. Fleming, licensed as a CPA in Pennsylvania, has served as the President and Director of Accounting and Auditing for Kaplan Financial Education, powered by Loscalzo Institute and also as the Director of Content Development for Kaplan Financial Education, powered by SmartPros. John retired from Kaplan in October of 2017. In retirement, John continues to provide seminars as a discussion leader for Kaplan Financial Education on a part-time basis.

John's prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA). In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association's Mid-Atlantic Region.

 

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Price (USD)

Standard: $24.95

Details

Course Code : 99FLE47-v2

Release Date : 12/22/2023
Expire Date : 01/31/2025
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : Financial Reporting Issues

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