Using Non-GAAP Financial Information

Resource type: Practice Note

Status: Maintained

Jurisdiction: USA

This Note provides a discussion of the rules and regulations governing the use of non-GAAP financial information. This Note explains what a non-GAAP financial measure is and discusses what information must be disclosed when a company releases non-GAAP financial information. In particular, this Note discusses the requirements of Regulation G and Item 10(e) of Regulation S-K, and how the two complement each other. This Practice Note includes suggested tips for compliance with both Regulation G and Item 10(e). This Note is applicable to both US public companies and foreign private issuers.

PLC Corporate & Securities

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Resource ID: 8-502-4025
Products: PLC US Corporate & Securities, PLC US Finance, PLC US Law Department, Practical Law The Journal (US)
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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