Mayer Brown's "Understanding the Requirements Related to the Use of Non-GAAP Financial Measures" covers the gamut of topics practitioners need to get up to speed on all of the pertinent non-GAAP regulatory disclosure requirements and expectations - inclusive of SEC Staff guidance, comment letter concerns, enforcement initiatives, and best practice guidance informed by recent and recurring Staff pronouncements. The report is capped off by a series of sound reporting and disclosure practice reminders and tips.
Access numerous additional Non-GAAP Reporting /Disclosure resources. This post first appeared in the weekly Society Alert!