典型的non-GAAP measure就是EBITDA、adjusted EBITDA。

问题如下：

Which of the following statements about a non-GAAP earning measure under IFRS is least likely correct?

选项：

A.

A firm is required to provide the same measure for at least two prior periods.

B.

A firm is required to explain the reasons for presenting the non-GAAP measure.

C.

A firm is required to reconcile the non-GAAP measure to a comparable standard measure.

解释：

A is correct.

IFRS do not require a company that presents a non-GAAP financial measure to present the non-GAAP measure for prior periods. But IFRS require this company to reconcile the non-GAAP measure to the equivalent GAAP measure and explain the reasons for presenting the non-GAAP measure.

考点：non-GAAP，是Financial Reporting Quality这一章很小的一个点。

non-GAAP financial measure是相对于GAAP financial measure的。GAAP指的是“Generally Accepted Accounting Principles”，我们可以通俗的理解成“标准化的”。GAAP financial measure指的是传统的财报指标，比如net income，是严格按照会计准则披露报告的东西。

而non-GAAP就是非标准化的，非传统的，另类的一些财务指标，是公司在GAAP的基础上自行调整，主动公布的、认为对自己有利的数据。我们教材上提到的典型的non-GAAP measure就是EBITDA、adjusted EBITDA。

这道题目问关于non-GAAP measure哪个选项是错误的。

BC都是对的。公司要披露non-GAAP和对应GAAP measure之间的关系，也就是怎么从对应的GAAP基础上调整出来的（C选项）。公司要说清楚为什么要披露这个non-GAAP的指标（B选项）。

A选项不对，并不强制要求披露前两个会计年度的这个non-GAAP measure的数据。