Integrated Reporting

Non-GAAP Financial Measures

Course Overview
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 S-B 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.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the types of financial and non-financial metrics that are considered non-GAAP financial performance measurements
  • Differentiate between SEC Regulations governing non-GAAP financial measures
  • Identify key performance indicators used to improve operating performance

Prerequisites/Advanced Preparation:


Speaker / Author:

John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

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) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. 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.

John and his wife Marge live in Medford, New Jersey.


Price (USD)

Standard: $24.95


Course Code : 99FLE47

Release Date : 04/23/2019
Expire Date : 04/30/2023
Credits :
CPE 1.00
QAS 1.00

Course Level : Basic
Course Type : QAS Self-Study
Length : 50min
Passing Grade : 70%
Field Of Study : Accounting
Theme : Personal Financial Planning

Format Type : eLearning
Mobile Compatible

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