Non-GAAP measures help provide full performance picture.

• Position: Survey

Most corporate financial reporting executives said they use non-GAAP financial measures to supplement GAAP Information and help stakeholders better understand their financial performance, according to a KPMG survey. The respondents said that the use of non-GAAP measures tends to be consistent across their industries.

The survey of more than 475 attendees found that a vast majority of organizations remain in the early stages of implementing the new revenue recognition accounting requirements, which may forecast a last-minute dash for some to the finish line in 2017.

Among other items that keep financial reporting...