Most Popular Stories
Events
- Global Sourcing Forum (GSF)
October 13-14 — Marriott Marquis, New York, NY
Sponsored Links
Latest News
Free Newsletter
FierceComplianceIT is a leading source of news and information on compliance IT in financial services. Join 14,000+ CCOs, CFOs, and CIOs who get FierceComplianceIT via weekly email. Sign up today!
About | View Sample | Privacy
Popular Topics
Whitepapers
- Whitepaper - Foreign Exchange Risk Management: Protect Your Profits and Prosper in an Uncertain Economy
- New Research Reveals Untapped Market for Mobile Banking Among Offline Consumers
- Roadblocks and Opportunities for Companies Implementing a Global Telecom Expense Management (TEM) Solution
- Whitepaper: Four Advantages an Online International Payments Platform Gives Your Business
We never sell or give away your contact information. Our reader's trust comes first.
Pay attention to Reg G updates
When a company publicly discloses information with a non-GAAP financial measure, Regulation G requires the disclosure to be accompanied and compared to a directly comparable GAAP measure. When non-GAAP measures are included in SEC filings, item 10(e) of Regulation S-K sets forth similar requirements. Both of these stemmed from Sarbanes Oxley.
These rules are relevant now because, as Fried Frank Harris Shriver and Jacobson notes, the SEC has tweaked its guidance to reflect what appears to be an attempt to allow for more flexibility in reporting. The previous guidance may have been too restrictive. This is not unlike the move from AS2 to AS5 in some regards. There were revisions in several key areas, including non-recurring items, real estate investment trusts, non-GAAP per share amounts, free cash flow measures, adjusted EBITDA, and more.
For more:
- here's the brief
Related Articles:
Have you started your IFRS process yet?
IFRS for small businesses
A good thing: Audit convergence taking a back seat?
Comments
Post new comment
Home
| Subscribe | Advertise | Mobile Edition | RSS |
Privacy
| Site MapTHE FIERCEMARKETS NETWORKFierceFinance | FierceFinanceIT | FierceComplianceIT | FierceHealthcare | FierceHealthFinance | FierceHealthIT | Hospital Impact | FierceMobileHealthcare | FierceHealthPayer | FiercePracticeManagement | FierceCIO | FierceCIO:TechWatch | FierceContentManagement | FierceMobileIT | FierceGovernmentIT | FierceBiotech | FierceBiotech Research | FiercePharma | FierceVaccines | FierceBiotechIT | FiercePharma Manufacturing | FierceMedicalDevices | FierceDrugDelivery | FierceIPTV | FierceOnlineVideo | FierceTelecom | FierceVoIP | FierceBroadbandWireless | FierceDeveloper | FierceMobileContent | FierceWireless | FierceWireless:Europe | FierceCable© 2010 FierceMarkets. All rights reserved. |
![]() |



