Response to the Financial Accounting Standards Board's Invitation to Comment on Financial Key Performance Indicators for Business Entities Other Scholarly Work

Byard, Donal, Garavaglia, Shannon, Lewis-Western, Melissa F et al. (2025). Response to the Financial Accounting Standards Board's Invitation to Comment on Financial Key Performance Indicators for Business Entities . 10.2308/JFR-2025-022

cited authors

  • Byard, Donal; Garavaglia, Shannon; Lewis-Western, Melissa F; Vulcheva, Maria I

authors

publication date

  • November 13, 2025

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

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC