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Disclosure Requirements › Generally Accepted Accounting Procedures › Regulatory Requirements

Cooley LLP

Non-GAAP Financial Metrics and Disclosures: Regulation G and Item 10(e) of Regulation S-K

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Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures often exclude certain...more

Polsinelli

SEC Updates and Simplifies Certain Disclosure Requirements

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On August 17, 2018, the U.S. Securities and Exchange Commission (SEC) amended its rules to modernize and streamline certain disclosure requirements for public companies and those pursuing an IPO....more

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