Responsive to the SEC’s recent enforcement action against DXC Technology Company for its alleged failure to properly classify certain non-GAAP adjustments and maintain associated disclosure controls and procedures, Gibson Dunn’s post: “SEC Enforcement Action Highlights Importance of Non-GAAP Policies and Disclosure Controls and Procedures” provides sound guidance to companies on how to avoid a similar fate.
Access additional resources on our Disclosure Committees and Financial Reporting »Non-GAAP Reporting /Disclosure pages. This post first appeared in the weekly Society Alert!