SEC staff clarifies circumstances when financial forecasts will not constitute Non-GAAP financial measures in M&A disclosures

On October 17, 2017, the Division of Corporation Finance of the Securities and Exchange Commission updated its Compliance and Disclosure Interpretations relating to non-GAAP financial measures in connection with the inclusion of financial forecasts in business combination disclosure documents.

Read More: SEC Staff Clarifies Circumstances When Financial Forecasts Will Not Constitute Non-GAAP Financial Measures in M&A Disclosures


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