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Dictionary by pitch.dog
Disclosure, materiality & market conduct · Core

Non-GAAP disclosure

Also called: APM disclosure

ELI5

Presentation of a financial measure outside GAAP, subject to applicable reconciliation and prominence rules.

Used in conversation

“The draft mentions non-GAAP disclosure, but the scope and jurisdiction are still unclear.”

Pitch context

You will see “Non-GAAP disclosure” in annual reports, earnings decks, filings and investor presentations when the discussion reaches disclosure, materiality & market conduct.

Why it matters: In disclosure, materiality & market conduct, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

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Sources & evidence · 5

Direct term-level sources and supporting source families.