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Managing Non-GAAP Reporting Against the Backdrop of 2020  

CATEGORY: Management
  Nano Learning
0.2 CPE Credits
Level: Overview

Concerns around misleading non-GAAP measures are nothing new, but the COVID-19 pandemic has sparked a renewed interest. Though non-GAAP reporting rules have not changed, new pandemic-induced considerations and financial reporting challenges related to the presentation of non-GAAP measures have emerged. While the first quarter of 2020 may have seen little activity in that regard - due in part to the economic impact of the pandemic not being felt by many public companies until March or later - that has undoubtedly shifted, and the guidance herein should prove beneficial for third-quarter reporting.

This basic overview may be appropriate for professionals at all organizational levels.

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