Prepared Remarks:

Operator

Good day and thank you for standing by. Welcome to the Roku second quarter 2022 earnings conference call. [Operator instructions] Please be advised that today's conference is being recorded. I would now like to hand the conference over to your speaker today, Conrad Grodd, vice president of investor relations.

Please go ahead.

Conrad Grodd -- Vice President, Investor Relations

Thank you, operator. Good afternoon, and welcome to Roku's second quarter 2021 earnings call. I'm joined today by Anthony Wood, Roku's founder and CEO, and Steve Louden, our CFO. Full details of our results and additional management commentary are available in our shareholder letter, which can be found on our investor relations website at roku.com/investor.

Our comments and responses to your questions on this call reflect management's views as of today only, and we disclaim any obligation to update this information. On this call, we'll make forward-looking statements which are predictions, projections or other statements about future events, such as statements regarding our financial outlook, our investments, future market conditions, this shift of ad spend from legacy pay TV streaming and macro environment headwinds and such as global supply chain destruction, recessionary fears and inflationary pressures. These statements are based on our current expectations, forecasts and assumptions and involve risks and uncertainties. Please refer to our shareholder and our periodic SEC filings for information on factors that could cause our actual results to differ materially from these forward-looking statements.

We'll also discuss certain non-GAAP financial measures on today's call. Reconciliations to the most comparable GAAP financial measures are provided in our shareholder letter. Finally, unless otherwise stated, all comparisons on this call will begin our results from the comparable period of 2021. Now, I'd like to hand the call over to Anthony.

Anthony Wood -- Founder and Chief Executive Officer

Thanks, Conrad, and thank you all for joining us today. In Q2, we saw a significant slowdown in TV advertising spend due to the macroeconomic environment, which is pressuring Roku's platform business growth in the short term. However, Roku's business and strategic fundamentals are stronger than ever and growing stronger. Our TV advertising market share continues to grow and our active accounts continue to increase.