When a registrant includes non-GAAP financial measures in a SEC filing, it must also include which of the following? I.Adjustments to the non-GAAP performance measure to eliminate or smooth items identified as non-recurring. II. A disclosure of the non-GAAP financial measure on the face of the registrant's financial statements prepared in accordance with GAAP. III.A statement disclosing the reasons why the registrant's management believes that presentation of the non-GAAP financial measure provides useful information to investors. IV. A quantitative reconciliation of the differences between the non-GAAP financial measure disclosed and the most directly comparable financial measure calculated in accordance with GAAP.

When a registrant includes non-GAAP financial measures in a SEC filing, it must also include which of the following? I.Adjustments to the non-GAAP performance measure to eliminate or smooth items identified as non-recurring. II. A disclosure of the non-GAAP financial measure on the face of the registrant's financial statements prepared in accordance with GAAP. III.A statement disclosing the reasons why the registrant's management believes that presentation of the non-GAAP financial measure provides useful information to investors. IV. A quantitative reconciliation of the differences between the non-GAAP financial measure disclosed and the most directly comparable financial measure calculated in accordance with GAAP.

When a registrant includes non-GAAP financial measures in a SEC filing, it must also include which of the following?
I.Adjustments to the non-GAAP performance measure to eliminate or smooth items identified as non-recurring.
II. A disclosure of the non-GAAP financial measure on the face of the registrant's financial statements prepared in accordance with GAAP.
III.A statement disclosing the reasons why the registrant's management believes that presentation of the non-GAAP financial measure provides useful information to investors.
IV. A quantitative reconciliation of the differences between the non-GAAP financial measure disclosed and the most directly comparable financial measure calculated in accordance with GAAP. 






A) I and III
B) I and IV
C) II and III
D) III and IV










Answer: D