ARTICLE · 16 APRIL 2018

SEC Publishes New Guidance On M&A Non-GAAP Measures

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On Wednesday, April 4, 2018, the Securities and Exchange Commission ("SEC") published new Compliance and Disclosure Interpretations ("New C&DIs") on the use of non-GAAP financial measures.

United StatesCorporate/Commercial Law

Scott Lesmes

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On Wednesday, April 4, 2018, the Securities and Exchange Commission ("SEC") published new Compliance and Disclosure Interpretations ("New C&DIs") on the use of non-GAAP financial measures. The New C&DIs supplement and clarify the Staff's existing guidance with respect to non-GAAP financial measures for business combination transactions. Please see Morrison & Foerster's client alert on the New C&DIs.

Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

SEC Publishes New Guidance On M&A Non-GAAP Measures

Morrison Foerster

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