Recently issued interpretive guidance from the SEC staff offers some answers for companies that find themselves having to decide whether and when to check one or both of the boxes on Form 10-K related to financial...more
5/16/2025
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Clawbacks ,
Corporate Governance ,
Disclosure Requirements ,
Executive Compensation ,
Financial Restatements ,
Financial Statements ,
Form 10-K ,
New Guidance ,
Regulation S-K ,
Securities and Exchange Commission (SEC)
On Tuesday, the SEC’s Division of Corporation Finance posted updated Compliance and Disclosure Interpretations (C&DIs) regarding Non-GAAP Financial Measures. A summary of the specific changes is set out below, followed by...more