standard setters' interest in these alternative performance metrics. For example, the SEC, FASB, and IASB have all recently … questioned what this increasing reporting trend means for IFRS- and U.S.-GAAP-based reporting and whether these measures are …

temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure … result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater …