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Disclosing non-GAAP financial information

Page last updated: 13 Jul 2017

We describe financial information outside of financial statements that is not prepared and presented in accordance with generally accepted accounting practice (GAAP), or is presented as an alternative to statutory profit, as ‘non-GAAP financial information.’

Disclosing non-GAAP financial informationThis updated guidance note replaces our 2012 guidance note to reflect FMC Act requirements and our findings after reviewing non-GAAP financial information since 2012.

See our questions and answers that help provide additional insights into specific aspects of this guidance.