Non-GAAP Measures, Metrics & Disclosures Webinar
Overview
While the SEC's non-GAAP measures and metrics have been around for some time, they still cause headaches for businesses when it comes to disclosures and financial statements. In this program, we will address how companies are currently applying non-GAAP guidance and metrics, and what can be done in response to SEC comment letters to avoid costly fines and penalties. Topics include:
- Non-GAAP measures and KPIs
- SEC guidance and interpretations
- Recent comment letter trends
Objective
To provide finance and accounting professionals with the specialized knowledge they need to apply non-GAAP guidance and metrics to disclosures and financial statements.
SPEAKERS:
Sheri Fabian, National Assurance Partner – SEC Services, BDO
Lisa Habash, National Assurance Senior Manager – SEC Services, BDO
Emphasis
-
Overview of Non-GAAP Measures & KPIs
– Item 303(a)
– SEC rules
– Regulation G
– Form 8-K
– Regulation S-K 10(e) and Regulation G Requirements
– Disclosures with respect to non-GAAP measures -
SEC Staff Guidance
– SEC Staff C&DI
– Misleading
– Prominence
– Recurring
– Business combinations
– Segments
– Disclosures due to changes in KPI calculations -
SEC Comment Letter Trends
– SEC enforcement actions
– Other SEC guidance
– Disclosures and considerations
This course is included in the following passes:
Need more than one course? Upgrade to a pass and save.
View Passes