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- Conditions for Use of Non-GAAP Financial Measures; Requirement to Furnish Earnings Releases on Form 8-K
- The SEC rules: adopt new Regulation G, governing disclosure or release of material information that includes a non-GAAP financial measure. Regulation G prohibits material misstatements or omissions that would make the presentation of the material non-GAAP financial measure, under the circumstances in which it is made, misleading, and requires...
- White papers 2003-03-28
- Use Of NON -GAAP Financial Measures
- "On January 22, 2003, the SEC issued new Regulation G, governing public disclosures or releases of material information that include a non-GAAP financial measure. Regulation G requires an issuer to reconcile non-GAAP financial measures, such as EBITDA and certain pro forma financial information, to the most directly comparable GAAP financial...
- White papers 2003-01-01
- SEC Adopts Final Rules: Conditions for Use of Non-GAAP Financial Measures and Disclosure of Earnings Releases on Form 8-K
- The Securities and Exchange Commission (the "SEC") adopted final rules pursuant to Section 401b of the Sarbanes-Oxley Act of 2002 ("SOX") relating to the use of non-GAAP financial measures. The rules are being implemented through two separate, but related bodies of regulation: (1) new Regulation G, governing public disclosures or...
- White papers 2003-02-01
Additional Resources
- Regulation G and Non-GAAP Financial Measures and Rules
- Recently, the Securities and Exchange Commission (the "Commission") issued Securities Act Release 33-8176 (Securities Exchange Act Release No. 34-47226) that adopts final rules relating to the use of pro forma financial information by companies in earnings announcements and Commission filings. The new rules require companies to "furnish" their published annual...
- White papers 2003-07-10
- Children's Place in Violation of SEC Regulation G?
- Sam E. Antar submits: The Children’s Place (NASDAQ: PLCE) is violating Securities and Exchange Commission Regulation G governing non-GAAP financial measures in its financial reports. In its most recent earnings release for Q1 2009, Children’s Place reported a non-GAAP financial measure known as “Adjusted income from continuing operations net...
- External links 2009-06-05
- Eureka! The SEC Enforced Regulation G!
- Gary Weiss submits: Will wonders never cease? This isn't likely to get much notice, but it's pretty big news: the SEC actually enforced one of the most crucial regulations preventing public companies from cooking the books, known as Regulation G. The agency reached a settlement yesterday with SafeNet Inc. and...
- External links 2009-11-13
- SEC proposed new Regulation G on non-GAAP financials
- DAYS BEFORE CHAIRMAN HARVEY Pitt threw in the towel, the Securities & Exchange Commission SEC published another one of the proposed rules stemming from the Sarbanes-Oxley bill, the congressional legislation passed this summer aimed at tightening up corporate accounting and auditing. This particular proposed rule introduces a new Regulation...
- Research articles 2003-01-01
- Dealing With Reg G
- From the executive summary: ‘In the wake of a string of high-profile corporate accounting scandals and the subsequent passage of the Sarbanes-Oxley Act, the Securities and Exchange Commission adopted Regulation G Reg G. The regulation required companies to state when their earnings reports did not follow national accounting standards. Specifically,...
- White papers 2003-10-09
- New Rules To Address The Conditions for Use of Non-GAAP Financial Information & Requirements for SEC Earnings Releases
- This article provides the information regarding the new rules adopted by SEC to address the conditions for use of Non-GAAP financial information under section 401b of Sarbanes-Oxley Act and the requirements companies have to furnish for earnings releases. This release adopts: New Regulation G, Amendments to Item 10 of...
- White papers 2003-01-24
- HHS Issues New Medicaid Managed Care Regulation to Guarantee Strong Patient Protections
- WASHINGTON, June 13 /U.S. Newswire/ -- HHS Secretary Tommy G. Thompson today issued a final regulation to give Medicaid beneficiaries enrolled in managed care plans the same types of protection that participants in private plans would receive under patienWASHINGTON, June 13 /U.S. Newswire/ -- HHS Secretary Tommy G. Thompson today...
- Research articles 2002-06-13
- HHS Moves To Speed The Availability Of Generic Drugs; New Regulation Would Help Reduce Drug Costs For Consumers
- WASHINGTON, Oct. 21 /U.S. Newswire/ -- HHS Secretary Tommy G. Thompson today announced a new Food and Drug Administration FDA proposed regulation that would speed the availability of generic drugs and reduce costs for consumers. WASHINGTON, Oct. 21 /U.S. Newswire/ -- HHS Secretary Tommy G. Thompson today announced a new...
- Research articles 2002-10-21
- Conditions For Use Of Non-GAAP Financial Measures-Securities And Exchange Commission
- As directed by the Sarbanes-Oxley Act of 2002, the new rules and amendments to address public companies' disclosure or release of certain financial information that is calculated and presented on the basis of methodologies other than in accordance with generally accepted accounting principles GAAP. A new disclosure regulation, Regulation G,...
- White papers 2003-01-22
- T h e F i v e B i g g e s t P ro c e s s S a f e t y C h a l l e n g e s F o r 2 0 0 3
- Since 9/11/01, there have been many governmental organizations and industry associations involved in determining what security measures should be implemented by companies that handle hazardous chemicals. OSHA has been trying for years to promulgate a revision to the PSM regulation to cover reactive chemicals. Companies that have processes covered by...
- White papers 2003-01-01
- Cephalon, Inc. Q1 2006 Earnings Conference Call Transcript (CEPH)
- Earnings Call Excerpt Cephalon, Inc. CEPH Q1 2006 Earnings Conference Call May 2, 2006, 5:00 PM Eastern Executives Robert Gruff, Vice President of Public Affairs Dr. Frank Baldino, Chief Executive Officer Robert Roche, Executive Vice President, Worldwide Pharmaceutical Operations Kevin Buchi,...
- Earnings calls 2006-05-03
- SEC Adopts New Rules to Address the Conditions for Use of Non-GAAP Financial Information Under Section 401(b) of Sarbanes-Oxley Act
- On January 22, 2003, the Securities and Exchange Commission issued Securities Act Release. This release adopts new regulation G, amendments to Item 10 of regulation S-K and Item 10 of Regulation S-B, amendments to form 20-F, and amendments to form 8-K. The new regulation and related amendments were adopted to...
- White papers 2003-01-24
- SEC Adopts Final Rules on Use of Non-GAAP Financial Measures
- "The article defines the released rules and amendments (the "Final Rules") that implement the requirements of Section 401b. The centerpiece of the Final Rules is Regulation G, which requires public companies, other than investment companies, that disclose or release non-GAAP financial measures, to include in that disclosure or release...
- White papers 2003-03-20
- A Matter Of Emphasis
- From the executive summary: ‘When the Securities and Exchange Commission SEC issued Regulation G, some people thought the death knell had been sounded for the abuse of pro forma numbers. As a result, any non-Generally Accepted Accounting Principles GAAP number used in an earnings release had to be accompanied by...
- White papers 2004-07-22
- Auditors and pro forma info. (accounting & auditing report)
- The AICPA submitted comments to the SEC on Regulation G, the SEC's proposed rule regarding conditions for use of non-GAAP financial measures (available at www.sec.gov/rules/proposed/33-8145.htm), and its proposed amendments to Regulations S-K and S-B, and The AICPA submitted comments to the SEC on Regulation G,...
- Research articles 2003-02-01
- Salem Communications Corp. Q1 2006 Earnings Conference Call Transcript (SALM)
- Earnings Call Excerpt Salem Communications Corp. SALM Q1 2006 Earnings Conference Call May 8th 2006, 12:00 PM. Executives: Eric Jones, Director of Communications and Investor Relations Edward Atsinger, President and Chief Executive Officer Evan Masyr, Vice President of Accounting and Finance ...
- Earnings calls 2006-05-09
- Overstock.com's Obfuscations
- Sam E. Antar submits: In this post, I will detail how certain members of Overstock.com's (NASDAQ: OSTK) unprincipled management team conned investors into believing that the company's non-compliant EBITDA disclosures were in compliance with Securities and Exchange Commission Regulation G, governing non-GAAP disclosures. I believe that Overstock.com's non-compliant EBITDA...
- External links 2008-11-24
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