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Keywords: FASB conceptual framework
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Journal Articles

Beyond GAAP: A Case Study Analyzing Non-GAAP Financial Measures and SEC Comment Letters through the Lens of the FASB Conceptual Framework

Kevin Hale, Rebecca J Wetmiller
Journal: Issues in Accounting Education
Issues in Accounting Education (2024) 39 (3): 147–164.
https://doi.org/10.2308/ISSUES-2023-039
Published: 01 August 2024
... measures using the FASB conceptual framework. Overall, this case provides students with an increased understanding of how companies use differential financial disclosures in the broader financial reporting environment. When considering the usefulness of measures prepared outside of GAAP (called non-GAAP...
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