One of the key areas of disclosure focus for the Securities and Exchange Commission (SEC) following the emergence of the COVID-19 pandemic was the impact that the pandemic might have on the ...

Under the SEC’s KPI guidance, a KPI is one of the key variables through which management evaluates a company’s performance or status, disclosure of which would be material to investors. The SEC ...

The American Institute of CPAs and the American Accounting Association's Management Accounting Section are teaming up to research non-financial performance measures. Processing Content The AICPA said ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

Investors need to pay closer attention to the non-financial measures linked to CEO cash bonuses, because targets that are not disclosed, or undefined, in annual reports are associated with worse ...

Many senior executives don’t because they lack quality non-financial information that is critical to make such a claim, according to a recent survey by Deloitte Touche Tohmatsu. According to the ...

Free Cash Flow is a non-GAAP financial measure. Further details on this measure is included in the "Key Metrics Definitions" section of this press release [1] Calculations and classifications made by ...

Firms need to improve their disclosure on non-financial measures linked to chief executive cash bonuses such as sustainability, customer satisfaction and culture or risk worse company performance.

A reconciliation of GAAP to non-GAAP financial measures has been provided in the tables following the financial statements in this press release. An explanation of these measures is also included ...