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Liquidity Non-GAAP Financial Measures

Snell & Wilmer

Annual Reporting Considerations

Snell & Wilmer on

COVID-19 Considerations. Following the onset of the COVID-19 pandemic, the SEC has twice issued guidance for public companies addressing disclosure considerations in light of COVID-19.1 This guidance remains useful as...more

Proskauer Rose LLP

The Impact of COVID-19 on Adjusted EBITDA

Proskauer Rose LLP on

As COVID-19 sends shockwaves through the global economy, many experts are predicting one of the deepest recessions in U.S. history. The hospitality, employment services, transportation, travel, leisure, mining, and oil...more

Allen Matkins

The SEC’s Sorcerer’s Stone – Changing EBITDA From A Performance Measure Into Liquidity Measure

Allen Matkins on

Recently, Broc Romanek hosted another one of his excellent webcasts. This one covered the SEC’s Division of Corporation Finance’s recent issuance of several new and modified Compliance & Disclosure Interpretations regarding...more

Goodwin

SEC Non-GAAP Guidance: Impact on Earnings Releases, SEC Reports and Other Disclosures

Goodwin on

As discussed in our recent client alert “SEC Issues Important Non-GAAP Interpretations” (May 19, 2016), the SEC recently released a series of new C&DIs on the use of non-GAAP financial measures by reporting companies and new...more

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