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Response to the Financial Accounting Standards Board's Invitation to Comment on Financial Key Performance Indicators for Business Entities
Other Scholarly Work
Overview
Research
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Overview
cited authors
Byard, Donal; Garavaglia, Shannon; Lewis-Western, Melissa F; Vulcheva, Maria I
authors
Vulcheva, Maria
publication date
November 13, 2025
published in
Journal of Financial Reporting
Journal
Research
keywords
Business & Economics
Business, Finance
DISE
FASB
GAAP
IFRS 18
PRO FORMA EARNINGS
SEC
Social Sciences
accounting standards
financial key performance indicators
non-GAAP
segment disclosures
Identifiers
WoS ID
001618004100001
Digital Object Identifier (DOI)
https://doi.org/10.2308/jfr-2025-022