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Publicly-Traded Companies › Regulatory Requirements › Non-GAAP Financial Measures

Cooley LLP

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

Cooley LLP on

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

Mayer Brown Free Writings + Perspectives

On point. – Understanding the Requirements Related to the Use of Non-GAAP Financial Measures

Mayer Brown Free Writings + Perspectives on

In our latest On point. we discuss the nature and purpose of non-GAAP financial measures and the rules governing the use of such financial measures. We also examine recent SEC comment letters and discuss areas of concern...more

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