...-GAAP financial measures in a manner that inappropriately gives the non-GAAP measures greater authority than the comparable GAAP financial measures. Findings Although the appropriate use of non-GAAP financial measures can enhance investor understanding of a company’s business and operating results...

... & Reath LLP. Licensed re-use rights only Corporate governance Audit committee US Securities and Exchange Commission (SEC) Non-GAAP financial measures Chief accountant Market risk disclosures SEC Chief Accountant Wesley Bricker spoke before the Baruch College Financial Reporting...

... of the increasing use of non-GAAP financial measures by SEC-reporting companies and the SEC’s concern that some companies have been using non-GAAP measures inappropriately to present a materially different picture of their operating performance than investors can discern from financial measures prepared...