The American Institute of CPAs and the American Accounting Association's Management Accounting Section are teaming up to research non-financial performance measures. The AICPA said that it would ...

Under the SEC’s KPI guidance, a KPI is one of the key variables through which management evaluates a company’s performance or status, disclosure of which would be material to investors. The SEC ...

Business owners develop operational strategies based on performance measures. The use of financial objectives, such as total sales or profitability, as the sole measure of performance often fails to ...

RALEIGH – A recent study finds that the more a company’s earnings diverge from its non-financial resources, the less likely it is to issue a forecast of its annual earnings. For companies that issue a ...

It’s no secret that proxy statements are rapidly evolving into full-blown marketing documents. The introduction of the CD&A began the trend back in 2006 (although it took a while for companies to move ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

Investors need to pay closer attention to the non-financial measures linked to CEO cash bonuses, because targets that are not disclosed, or undefined, in annual reports are associated with worse ...

"Cash costs per gold ounce sold" is a common non-GAAP financial performance measure used in the gold mining industry but does not have any standardized meaning under IFRS Accounting Standards and ...

Engaging external auditors to perform procedures outside the financial statement audit related to non-GAAP financial measures or key performance indicators (KPIs) can raise public confidence in this ...

We report our financial results in accordance with accounting principles generally accepted in the United States of America, or “GAAP.” However, management believes that, in order to properly ...