David Goldschmidt

David Goldschmidt

Skadden, Arps, Slate, Meagher & Flom LLP

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SEC Staff Issues Digital Asset Accounting Guidance

On March 31, 2022, the Division of Corporation Finance and the Office of the Chief Accountant (Staff) of the U.S. Securities and Exchange Commission (SEC) published Staff Accounting Bulletin No. 121 (SAB 121), which provides...more

4/6/2022  /  Accounting Standards , Cryptocurrency , Digital Assets , Disclosure Requirements , Financial Statements , Securities and Exchange Commission (SEC) , Special Purpose Acquisition Companies (SPACs) , Staff Accounting Bulletin

"Corporate Finance Alert: The Use of Non-GAAP Financial Measures — A Disclosure Guide"

Companies commonly supplement their reported earnings under U.S. generally accepted accounting principles (GAAP) with non-GAAP financial measures that they believe more accurately reflect their results or financial position...more

7/8/2016  /  Accounting Standards , Financial Reporting , GAAP , Non-GAAP Financial Measures , Public Disclosure , Publicly-Traded Companies , Registration Statement , Regulation S-K , Securities and Exchange Commission (SEC)
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