Pillsbury’s “Disclosure of Non-GAAP Financial Measures: Recent SEC Comments and Enforcement Actions” provides an overview of the rules and regulations governing non-GAAP financial disclosures (which are conveniently summarized here); recounts recent SEC enforcement actions and comment letters; and suggests tips and best practices to reduce the potential for inadvertent noncompliance.
Access additional resources on our Financial Reporting page » Non-GAAP Reporting /Disclosure.
This post first appeared in the weekly Society Alert!