Last week, the Securities and Exchange Commission (SEC) provided additional guidance for complying with the pay ratio disclosure requirements adopted under the Dodd-Frank Act that take effect in 2018. According to SEC...more
On May 17, 2016, the Securities and Exchange Commission issued significant new and updated Compliance & Disclosure Interpretations (C&DIs) regarding the use of Non-GAAP Financial Measures, including several new...more
In recent months, the Securities and Exchange Commission (the “SEC”) has signaled that the use of non-GAAP measures will be scrutinized closely. Chair Mary Jo White has discussed non-GAAP disclosures in speeches, urging...more