SEC Keeping Eye On Non-GAAP Financial Disclosures

The SEC's Division of Corporation Finance continues to provide comments to issuers about non-GAAP financial measures, and the SEC's Division of Enforcement continues to investigate the accuracy of such non-GAAP metrics and, when necessary, will enforce charges against a company for providing misleading non-GAAP financial measures.

6 minute read March 01, 2024 at 12:03 AM
By
Kirsten Ulzheimer
SEC Keeping Eye On Non-GAAP Financial Disclosures

Financial statements are one mechanism in which to provide insight into a company's financial health. However, management may not be satisfied that this information clearly reflects their business, including how it is run.

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