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Expert Analysis

SEC's Renewed Focus On Non-GAAP Measures: 1 Year Later

By Elaine Harwood, Frank Mascari and Laura Simmons, Cornerstone Research (May 16, 2017, 3:56 PM EDT) -- In recent years, the use of non-GAAP financial measures[1] has become more widespread, and the magnitude of the differences between non-GAAP and GAAP (generally accepted accounting principles) measures has grown. For example, in fiscal year 2015, non-GAAP earnings per share (EPS) of companies in the Dow Jones Industrial Average were approximately 31 percent higher than EPS reported based on GAAP.[2] Earnings for S&P 500 firms grew nearly 14 percent from 2012 to 2015 based on non-GAAP measures, but were essentially unchanged based on GAAP.[3]...

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