New Rules Regarding Disclosure of Non-GAAP Financial Measures
Mondaq Business Briefing › United States Law Articles in English (2003)
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New Rules Regarding Disclosure of Non-GAAP Financial Measures
David S. Rosenthal and Martin Nussbaum
Originally published in February 2003Pursuant to Section 401(b) of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission (the "SEC") has adopted new Regulation G and additional rules with respect to the use by issuers of non-GAAP (generally accepted accounting principles) financial measures in finan...See the full content of this document
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