For those just joining the fray or in need of a refresher, PwC's "Non-GAAP measures and the ongoing dialogue: What you should know" is an extremely digestible primer on non-GAAP measures. In addition to identifying and distinguishing between the various regulations that govern non-GAAP measures in public disclosures, Item 2.02 Form 8-K filings, and other SEC filings, the brief tutorial notes the most common and emerging SEC comments in this area.
See also our recent reports:"Non-GAAP Disclosure: Remain Vigilant," "Non-GAAP Primer," and "SEC Comment Letter Trends & Insights," and additional information & resources on our Financial Reporting page. This post first appeared in the weekly Society Alert!