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Expert Analysis

Mind The Non-GAAP: Adjusting Figures In Face Of Scrutiny

Law360, New York (April 4, 2016, 11:41 AM EDT) -- Non-GAAP measures, those that present financial performance differently from financial statement presentation under generally accepted accounting principles (GAAP), are again attracting scrutiny from the financial press and regulators. For example, in February 2016, the Wall Street Journal reported that, for 2015, GAAP earnings of S&P 500 companies were 25 percent less than their pro forma adjusted results. The gap is apparently the widest on record since 2008, a year when companies took record charges....

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