GAAP-FUNDAMENTALS5 MIN READ
The Non-GAAP Add-Back Conversation
Coach a stakeholder toward compliant non-GAAP presentation principles.
Dana D FP&A lead 1 Metric 2 Risk 3 Fix Board deck review 4:20 p.m. The add-back The draft slide highlights adjusted EBITDA after adding back $1.3 million of transition costs, with no GAAP reconciliation. The metric may be useful, but the presentation can mislead if it outruns GAAP. Framework 60 sec SEC non-GAAP spine Prominence, reconciliation, consistency
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