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Public Disclosure Non-GAAP Financial Measures Generally Accepted Accounting Procedures

Stinson LLP

SEC Continues to Closely Monitor the Use of Non-GAAP Financial Measures

Stinson LLP on

On May 17, 2016, the U.S. Securities and Exchange Commission (SEC) issued new Compliance and Disclosure Interpretations (C&DIs). The C&DIs provide added guidance on the use of non-GAAP financial measures in public disclosures...more

Morrison & Foerster LLP

Practice Pointers on Non-GAAP Financial Measures

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

Skadden, Arps, Slate, Meagher & Flom LLP

"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

Dorsey & Whitney LLP

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

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

Cooley LLP

Blog: Are Non-GAAP Financial Measures Coming Under Renewed Scrutiny?

Cooley LLP on

In the wake of the Enron scandal and the dot-com bust in 2003, the SEC adopted Reg G and related amendments to Reg S-K to prevent public disclosure of misleading non-GAAP financial measures. Among other things, these rules...more

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