Article
SEC Updates Compliance And Disclosure Interpretations For Non-GAAP Financial Measures
The Division of Corporation Finance of the SEC recently updated its Compliance and Disclosure Interpretations ("CDIs") relating to Regulation G and the use of non-GAAP financial measures, superseding its previous Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures issued in 2003 (the "2003 FAQs").
Willkie Farr & Gallagher