Αποτελέσματα Αναζήτησης
13 Δεκ 2022 · Answer: A registrant should provide income tax effects on its non-GAAP measures depending on the nature of the measures. If a measure is a liquidity measure that includes income taxes, it might be acceptable to adjust GAAP taxes to show taxes paid in cash.
- 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. Explanation of C&DIs and illustrative SEC comments ...
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 ...
The sample disclosures in this document reflect accounting and disclosure requirements outlined in SEC Regulation S-K, SEC Regulation S-X, and ASC 7401 that are effective as of December 31, 2014.
In May 2016, the SEC staff issued updated Compliance & Disclosure Interpretations (C&DIs) that provide additional guidance about how companies are allowed to use non-GAAP financial measures, specifically listing prohibited practices.
27 Απρ 2023 · As required by the Sarbanes-Oxley Act of 2002, the SEC adopted the following rules in a 2003 release1 that addresses public companies’ use of certain financial information that is calculated and presented based on methodologies that are not in accordance with GAAP:
30 Σεπ 2008 · FPIs are exempt from Regulation G if three conditions are met: The securities of the FPI are listed or quoted on a securities exchange or inter-dealer quotation system outside the U.S.; The non-GAAP financial measure is not derived from or based on a measure calculated and presented in accordance with U.S. GAAP; and
