Douglas Schnell

Wilson Sonsini Goodrich & Rosati

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Latest Posts › Non-GAAP Financial Measures

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Continued SEC Scrutiny of Non-GAAP Disclosures

On March 14, 2023, the Securities and Exchange Commission (SEC) instituted cease-and-desist proceedings against DXC Technology Company (DXC) for alleged violations of Regulation G and other federal securities laws in its...more

4/7/2023 / Disclosure Requirements , Merger Controls , Mergers , Non-GAAP Financial Measures , Popular , Publicly-Traded Companies , Securities , Securities and Exchange Commission (SEC) , Securities Litigation

SEC Provides Important Updates to Non-GAAP Disclosure Guidance

On December 13, 2022, the staff (Staff) of the U.S. Securities and Exchange Commission (SEC) issued updates and additional explanations to its Non-GAAP Financial Measures Compliance and Disclosure Interpretations (the...more

12/21/2022 / Disclosure Requirements , Financial Reporting , GAAP , Non-GAAP Financial Measures , Regulation S-K , Securities and Exchange Commission (SEC)

Reminders for Preparing the Annual Report on Form 10-K

Management’s Discussion and Analysis (MD&A). MD&A rules require companies to “describe any known trends or uncertainties that have had or that are reasonably likely to have a material favorable or unfavorable impact on net...more

12/15/2022 / Corporate Governance , Disclosure Requirements , Financial Statements , Form 10-K , Geopolitical Risks , MD&A Statements , Non-GAAP Financial Measures , Publicly-Traded Companies , Regulatory Oversight , Securities and Exchange Commission (SEC)

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