Comparable measures

Financial reporting - accounting principles - non-GAAP measures.

Comparable measures are non-GAAP performance measures calculated and disclosed by management that supplement the reporting and disclosures required by law and financial reporting standards.

They are sometimes known as adjusted measures, or underlying measures.

See also

• Accounting policies
• Adjusted earnings
• Comparability
• Consolidated group accounts
• Earnings per share (EPS)
• Financial reporting
• Free cash flow
• Generally accepted accounting principles (GAAP)
• Neutrality
• Non-GAAP measures
• Performance
• Reporting entity
• Underlying