Goodwin’s presentation on earnings releases addresses the gamut of relevant release considerations inclusive of legal requirements, common practices, and process tips. In addition to an introductory overview, specific coverage encompasses: (i) typical earnings release contents and process; (ii) federal securities law considerations, including Regulation FD, safe harbor for forward-looking statements, non-GAAP financial measures (accompanied by sample SEC comments), and Form 8-K disclosure requirements; (iii) earnings call/webcast considerations; (iv) earnings guidance considerations; (v) key performance indicator considerations; and (vi) earnings release review tips.
Access additional resources on our Financial Reporting page.
This post first appeared in the weekly Society Alert!