SEC Staff Issues Important New Guidance on Use of Non-GAAP Financial Measures

On May 17, the SEC’s Division of Corporation Finance issued new and revised Compliance and Disclosure Interpretations (C&DIs) on the use of non-GAAP financial measures by public companies. The publication of the updated interpretations followed recent statements by SEC officials expressing concern over the ways in which some companies are using non-GAAP financial measures. The issuance of the new guidance signals a renewed focus by the SEC on compliance with its rules regulating these non-GAAP disclosures.

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