Reevaluate Non-GAAP Disclosures in Light of Updated C&DIs and Other SEC Actions. As the reporting season gets underway, reviewing non-GAAP disclosure practices should remain a top priority in light of the new and updated...more
12/1/2016
/ Annual Meeting ,
C&DIs ,
CalPERS ,
Corporate Officers ,
Directors ,
Disclosure Requirements ,
Form 10-K ,
Glass Lewis ,
Golden Leash Arrangements ,
Institutional Shareholder Services (ISS) ,
Iran ,
Joint Comprehensive Plan of Action (JCPOA) ,
Non-GAAP Financial Measures ,
Pay Ratio ,
PCAOB ,
Proxy Season ,
Proxy Statements ,
Proxy Voting Guidelines ,
Regulation G ,
Regulation S-K ,
Say-on-Pay ,
Securities and Exchange Commission (SEC) ,
Universal Proxy Cards
The SEC, by a two-to-one vote on October 26, 2016, proposed amendments to its proxy rules to require universal proxy cards in contested director elections at annual meetings of listed U.S. public companies. If adopted, the...more
Continuing the SEC’s recent focus on companies’ use of non-GAAP financial measures, the staff of the SEC Division of Corporation Finance issued updated guidance on May 17, 2016 that addresses compliance issues under...more