Law Blog Tag: Rule 100(b) of Regulation G

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…