Αποτελέσματα Αναζήτησης
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.
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.
Specifically, Regulation G is intended to provide investors with balanced financial disclosure when non-GAAP financial measures are presented. Regulation G defines a non-GAAP financial measure as a numerical measure of an issuer's historical or future financial performance, financial position or cash flow that:
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:
ASC 205, Presentation of Financial Statements, provides the baseline authoritative guidance for presentation of financial statements for all US GAAP reporting entities. ASC 205-10-45-1A lists the required financial statements under US GAAP.
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:
31 Δεκ 2022 · Sections of the Financial Reporting Manual have been updated as of December 31, 2022. These sections have been marked with the date tag, “ Last updated: 12/31/2022,” to identify the changes. Previous updates are marked using the same convention and represent the last revision to that section.
