Deloitte's updated edition of its "Roadmap to Non-GAAP Financial Measures" provides guidance designed to help companies assess the appropriateness of their non-GAAP measures and associated disclosures via a thorough, reader-friendly discussion of the SEC's guidance, amplified by Deloitte's commentary and specific examples. Chapter 5 is devoted to important disclosure control & procedure considerations, and the appendices include a non-GAAP checklist for management, sample non-GAAP measure policies and procedures, SEC comment letter examples and associated firm insights, summaries of the pertinent regulatory requirements, and more.
For those familiar with the 2017 edition of this instructive resource, tables in Appendix H of the current edition identify the key substantive updates from 2017, in addition to normal course updates to reflect recent SEC comment letters and public statements and other pertinent developments.