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Non-GAAP Reporting

Last year, the SEC issued updated Compliance and Disclosure Interpretations (CD&I) around Non-GAAP disclosures, in an effort to drive greater transparency.

Recently, Ipreo teamed up with Edelman Financial Communications to determine whether the new guidelines have been effective in achieving that transparency. Together with Edelman, we interviewed investor relations officers at more than 70 companies, across all sectors and market capitalization ranges, and compiled the results of those interviews into a special report.

The following is an excerpt from the report. You can read and download the entire document at the link below.


Companies typically provide non-GAAP measures to give a clearer picture of underlying operating performance, help investors derive information on a comparable basis, or to reflect the ability of the business to operate in the future. Respondents described many of the reasons their company provides non-GAAP values, with the most common being items related to acquisitions or divestitures.

Special Report: Non-GAAP Reporting

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