Law Blog Tag: non-GAAP financial metrics

SEC Issues Additional C&DI On Use Of Non-GAAP Measures

August 07, 2018 in C&DI, SEC

On April 4, 2018, the SEC issued two new Compliance & Disclosure Interpretations (C&DI) related to the use of non-GAAP financial measures by public companies in connection with business combinations. The two new C&DI follow two other C&DI which were issued on October 17, 2017 (see HERE). The SEC permits companies to present non-GAAP financial Read the full article…

SEC Issues C&DI On Use Of Non-GAAP Measures

January 30, 2018 in C&DI, GAAP, Regulation G, Regulation S-K, SEC

On October 17, 2017, the SEC issued two new Compliance & Disclosure Interpretations (C&DI) related to the use of non-GAAP financial measures by public companies. The SEC permits companies to present non-GAAP financial measures in their public disclosures subject to compliance with Regulation G and Item 10(e) of Regulation S-K. Regulation G and Item 10(e) Read the full article…