Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures ...

This interview was originally published on Sharon Merrill's blog, The Podium. It is republished here with permission. On May 17, 2016, the SEC issued new Compliance & Disclosure Interpretations ...

Law360, New York (November 21, 2013, 3:34 PM EST) -- Companies wishing to discuss non-GAAP (generally accepted accounting principles) financial measures either orally, in written statements or in ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

Corporate lawyers and compliance personnel who update regulatory reports about their firms’ large holdings in American public companies – which is possibly the world’s least romantic endeavor – call ...

For many companies, it's that time of year again - earnings season! Except this year things are different, as executives, who chose non-GAAP accounting measures, must be able to explain - to investors ...

Regulation G - [12 CFR 207 - Disclosure and Reporting of CRA-Related Agreements] - implements provisions of the Gramm-Leach-Bliley Act that require reporting and public disclosure of written ...

Good afternoon, and welcome to the P&G Annual Shareholders Meeting. In order to handle our business expeditiously and provide time for shareholder questions, we’ve established a few simple rules about ...