David Venturella

David Venturella

Bass, Berry & Sims PLC

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Are You Sure That Metric is a Non-GAAP Financial Measure? SEC’s Focus on Key Performance Indicators Continues

Following the Securities and Exchange Commission’s (SEC) issuance of interpretive guidance regarding the disclosure of key performance indicators and metrics (KPIs) early last year, we’ve been tracking SEC comments in this...more

2/3/2021  /  Disclosure Requirements , GAAP , Key Performance Indicators (KPIs) , MD&A Statements , New Guidance , Non-GAAP Financial Measures , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Second Quarter Form 10-Q Disclosure Reminder: SEC Guidance on Key Performance Indicators

Earlier this year, the Securities and Exchange Commission (SEC) issued interpretive guidance, effective February 25, 2020, regarding the disclosure of key performance indicators and metrics (KPIs) in Management’s Discussion...more

7/22/2020  /  Coronavirus/COVID-19 , Disclosure Requirements , Financial Reporting , Form 10-Q , Key Performance Indicators (KPIs) , Publicly-Traded Companies , Securities and Exchange Commission (SEC)
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