compliance and disclosure interpretations

SEC Intensifies Focus on Non-GAAP Metrics
Risk & Compliance

SEC Intensifies Focus on Non-GAAP Metrics

While the number of comment letters the commission sends to filers has waned drastically, the proportion of letters focused on non-GAAP metrics has shot up.
By David McCann | October 23, 2018
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SEC’s Non-GAAP Guidance Should Be Withdrawn
Risk & Compliance

SEC’s Non-GAAP Guidance Should Be Withdrawn

Sometimes, the commission’s metrics guidance works against the interests of financial-statement users, a capital markets expert says.
By Charles Lundelius | May 19, 2017
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Effects of Latest Non-GAAP Guidance? Too Early to Tell
Risk & Compliance

Effects of Latest Non-GAAP Guidance? Too Early to Tell

But the SEC should continue trying to boost transparency and comparability in reporting: CFA Institute official.
By Vincent Papa | May 19, 2017
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Square-Off: Are the SEC’s Non-GAAP Rules Too Strict?
Risk & Compliance

Square-Off: Are the SEC’s Non-GAAP Rules Too Strict?

There's an awful lot of gray area around the topic of what companies should or shouldn't do in their presentations of the unofficial metrics.
By David McCann | May 18, 2017
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SEC Wages War on Misuse of Non-GAAP Metrics
Financial Reporting

SEC Wages War on Misuse of Non-GAAP Metrics

Several recent actions leave no doubt that non-GAAP financial measures are in the commission's crosshairs, and companies are taking notice.
By David McCann | September 21, 2016
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