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Difference between revisions of "Deceptive Non-GAAP Financials"
Deceptive Non-GAAP Financials (view source)
Revision as of 21:24, 7 February 2023
, 21:24, 7 February 2023→Non-GAAP Financial Accounting Requirements
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== Non-GAAP Financial Accounting Requirements == | == Non-GAAP Financial Accounting Requirements == | ||
Under [ | Under [https://www.sec.gov/rules/final/33-8176.htm SEC Rules], companies are required to meet certain disclosure and reporting requirements in order to issue non-GAAP financial measures. These requirements include but are not limited to compliance with: | ||
* '''Regulation G''', which requires public companies that disclose or release non-GAAP financial measures to include a presentation of the most directly comparable GAAP financial measure and a reconciliation of the disclosed non-GAAP financial measure with the most directly comparable GAAP financial measure; and | * '''Regulation G''', which requires public companies that disclose or release non-GAAP financial measures to include a presentation of the most directly comparable GAAP financial measure and a reconciliation of the disclosed non-GAAP financial measure with the most directly comparable GAAP financial measure; and | ||