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Practice Pointers on Non-GAAP Financial Measures

by Morrison & Foerster LLP on

On June 27, 2016, Securities and Exchange Commission (“SEC”) Chair Mary Jo White, speaking at the International Corporate Governance Network’s Annual Conference in San Francisco, reiterated the SEC’s growing concern regarding...more

SEC Issues Guidance to Tighten Use of Non-GAAP Financial Measures

by Dorsey & Whitney LLP on

On May 17, 2016, the SEC’s Division of Corporate Finance issued new Compliance & Disclosure Interpretations (“C&DIs”) regarding the use of non-GAAP financial information by public companies. This attempt to reset the...more

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