Bringing order to non-GAAP financial measures: SEC sues to enforce "equal-or-greater-prominence" requirement

This article examines the first action by the US Securities and Exchange Commission to enforce the "‘equal-or-greater-prominence"’ requirement of its rules governing the presentation by SEC-reporting companies, in their SEC filings and earnings releases, of financial measures not prepared in accordance with generally accepted accounting principles (GAAP).

Read More: Bringing order to non-GAAP financial measures: SEC sues to enforce "equal-or-greater-prominence" requirement


Download PDF Share Back To Listing
Loading data