Answer:
The company may wish to disclose additional information based on non-GAAP measures. The benefit of this is often to the investors who may get additional and more detailed picture of company financial position.
The cost will be incurred to the company for the inclusion of additional information which is not mandatory legally. Company chooses to voluntary disclose more information to its investors.
The harm could be to the company if the additional information provided by the company is misused by some people. They may get more information about company financial information which is confidential for its business growth.
Step-by-step explanation:
Many companies choose to go for non-GAAP disclosures which will lead more information about the company being made public. The additional informational released by the company may be harmful sometimes as the company is voluntarily releasing its some of confidential information.