Blogs

Debevoise & Plimpton’s “SEC Maintains Its Focus on Non-GAAP Financial Measures” summarizes common focal points—and provides examples—of SEC staff comments on companies’ non-GAAP disclosures based on its analysis of publicly available comment letters in 2022, and recaps the most recent non-GAAP C&DIs, as well as the enforcement action against DCX Technology Company, which we reported on here.

See last week’s report: “Non-GAAP Disclosure Controls & Procedures” additional resources on our Disclosure Committees and Financial Reporting »Non-GAAP Reporting /Disclosure pages.

                     This post first appeared in the weekly Society Alert!