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1. www.sec.gov › corpfin › cf-manualFinancial Reporting Manual - SEC.gov

   www.sec.gov › corpfin › cf-manual

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   30 Σεπ 2008 · Regulation G: Applies whenever a registrant required to file reports under Section 13(a) or 15(d) of the Exchange Act (other than a registered investment company), or a person acting on the registrant's behalf, discloses or releases publicly any material information that includes a non-GAAP financial measure.

2. www.investopedia.com › terms › rRegulation G: What It Is, How It Works, FAQs - Investopedia

   www.investopedia.com › terms › r

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   27 Φεβ 2023 · The SEC's Regulation G addresses public companies' disclosure or release of information that is not calculated or presented in accordance with generally...

3. www.sec.gov › corpfin › non-gaap-financial-measuresNon-GAAP Financial Measures - SEC.gov

   www.sec.gov › corpfin › non-gaap-financial-measures

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   13 Δεκ 2022 · Question: Can a non-GAAP measure violate Rule 100(b) of Regulation G if the recognition and measurement principles used to calculate the measure are inconsistent with GAAP? Answer: Yes. By definition, a non-GAAP measure excludes or includes amounts from the most directly comparable GAAP measure.

4. dart.deloitte.com › USDART › home244 — REGULATION G | DART – Deloitte Accounting Research Tool

   dart.deloitte.com › USDART › home

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   30 Ιαν 2003 · This section defines certain terms as used in Regulation G (§§ 244.100 through 244.102). (a) (1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a registrant's historical or future financial performance, financial position or cash flows that:

5. www.sec.gov › rules-regulations › 2003SEC.gov | Conditions for Use of Non-GAAP Financial Measures

   www.sec.gov › rules-regulations › 2003

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   Regulation G will require registrants that publicly disclose material information that includes non-GAAP financial measures to provide a reconciliation to the most directly comparable GAAP financial measures. Regulation G is intended to implement the requirements of the Sarbanes-Oxley Act.

6. www.ecfr.gov › current › title-17eCFR :: 17 CFR Part 244 -- Regulation G

   www.ecfr.gov › current › title-17

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   This section defines certain terms as used in Regulation G (§§ 244.100 through 244.102). (a) (1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a registrant's historical or future financial performance, financial position or cash flows that:

7. en.wikipedia.org › wiki › Generally_Accepted_Accounting_Principles_(United_States)Generally Accepted Accounting Principles (United States)

   en.wikipedia.org › wiki › Generally_Accepted_Accounting_Principles_(United_States)

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   Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.