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CPA Voice: Non-GAAP financial measures and key performance indicators

Written on Aug 10, 2023

In the post-pandemic environment, business transformations, strategy changes and management views offer important information to the future value-generating activities of an organization that may not be conveyed through traditional GAAP measures. 

“While some non-financial measures and key performance indicators (KPIs,) are communicated in Management Discussion and Analysis (MD&A,) companies are increasingly reporting other non-GAAP financial measures,” writes Laura Hay, CPA, CAE, executive vice president of the Ohio Society of CPAs, in the July/August issue of CPA Voice.  

The AICPA Center for Audit Quality reports that by 2020, 94% of S&P 500 companies included at least one non-GAAP financial measure in their earnings releases. Read the entire story here.  

Did you know that reading CPA Voice can help you satisfy your CPE requirement? No matter your location or the time of day – and even when your internet is on the fritz – you can gain CPE credit with each issue.          
Every edition includes a 12-question self-assessment exam covering content from that issue. Receive a grade of 75% or higher and you’ll earn one hour of CPE credit in specialized knowledge.              
Best of all, you can take the exam when and where it’s convenient for you. Exams are available online – and may be completed for CPE – through the same month of the following year.              

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