News & Analysis as of

Capital Markets Non-GAAP Financial Measures

Bass, Berry & Sims PLC

[Webinar] 5th Annual Corporate & Securities Counsel Public Company Forum - December 12th, 11:00 am - 3:00 pm CST

Bass, Berry & Sims PLC on

Please join us for our 5th Annual Corporate & Securities Counsel Public Company Forum. This virtual half-day program will feature panel discussions focused on timely and practical guidance related to the latest developments...more

Stikeman Elliott LLP

OSC Proposes Permanent Exemption for Federal Financial Institutions from Non-GAAP Disclosure Requirements

Stikeman Elliott LLP on

The Ontario Securities Commission (“OSC”) recently announced proposed OSC Rule 52-503 Exemption from Disclosure of a Specified Financial Measure (the “Rule”). If approved by the Minister of Finance (the “Minister”), the Rule...more

K&L Gates LLP

Preparing for the Annual Reporting Season: Non-GAAP Measures

K&L Gates LLP on

On 13 December 2022, the Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) revised three and issued four new Compliance and Disclosure Interpretations (C&DIs) updating guidance on the use of...more

Bennett Jones LLP

Changes Coming to Non-GAAP and Other Financial Measures Disclosures Regime

Bennett Jones LLP on

On September 6, 2018, the Canadian Securities Administrators (CSA) published a Notice and Request for Comment (the "Notice") regarding Proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (the...more

Blake, Cassels & Graydon LLP

CSA Proposes Non-GAAP Financial Measures Rule

The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument), which would provide binding...more

Morrison & Foerster LLP

SEC Issues Guidance on Non-GAAP Financial Measures for Business Combination Transactions

On April 4, 2018, the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”) published two new Compliance and Disclosure Interpretations (“New C&DIs”) on the use of...more

Morrison & Foerster LLP

Practice Pointers: Anticipating and Addressing SEC Comments on Non-GAAP Financial Measures - February 2017

The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission (“SEC”). Since the staff of the SEC’s Division of Corporation Finance (the...more

Morrison & Foerster LLP

News Round Up - January 2017

Looking Ahead... We write this as a new administration looks to make its mark with an agenda that was premised on promoting capital formation by easing regulatory burdens. Once a new chair of the Securities and Exchange...more

Morrison & Foerster LLP - JOBS Act

Guidance for IPO Issuers

On October 28, 2015, at a Practising Law Institute program, the Securities Regulation Institute, the Director of the Division of Corporation Finance of the Securities and Exchange Commission joined a panel discussion on...more

9 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide