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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.
- Conditions for Use
We are adopting a new disclosure regulation, Regulation G,...
- Conditions for Use
Our in-depth guide provides interpretive guidance on Reg G, Reg S-K Item 10(e) and Instruction 2 to Item 2.02 Form 8-K. This includes: Specific requirements and prohibitions applicable for public disclosures, SEC filings and other materials which are furnished rather than filed with the SEC
30 Σεπ 2008 · The reference to "generally accepted accounting principles in the United States" in the FPI exemption from Regulation G refers to U.S. GAAP regardless of the accounting principles used in the primary financial statements.
8 ώρες πριν · Regulation G applies to all disclosure of non-GAAP by SEC registrants. Item 10(e) of Regulation S-K applies to the disclosure in SEC filings such as Form 10-K, Form 10-Q, Form S-1, etc. Regulation G and part (1)(i) of Item 10(e) apply to press releases that are furnished under Item 2.02 of Form 8-K. Companies should understand the distinction ...
We are adopting a new disclosure regulation, Regulation G, which will require public companies that disclose or release such non-GAAP financial measures to include, in that disclosure or release, a presentation of the most directly comparable GAAP financial measure and a reconciliation of the disclosed non-GAAP financial measure to the most ...
27 Απρ 2023 · Item 100 of Regulation G provides the overarching disclosure requirements that apply when a registrant presents or releases publicly (in writing or orally) any material information that includes a non -GAAP financial measure.
Regulation G applies to all public releases or disclosure of non-GAAP measures, even if such information is not part of a registrant’s SEC filing (e.g., conference calls, investor presentations, and webcasts) and regardless of whether the information is furnished to or filed with the SEC.
