non-gaap and rule

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SEC Approves Adoption Of Rules Implementing The Sarbanes-Oxley Act Of 2002 Re Use Of Non-GAAP Measures

The Securities and Exchange Commission SEC has adopted final rules governing the use of non-Generally Accepted Accounting Principles GAAP financial measures. The paper highlights significant distinctions between the proposed and the final adopted rules. The material terms of the final rules are also summarized.

Tags: Regulatory Compliance, Financial Accounting, Finance, Regulations, Government, Human Resources, Policies And Procedures, GAAP, Rule, non-GAAP, SEC, Sarbanes-Oxley Act, Sarbanes-Oxley

White papers 2003-01-15

SEC Adopts Rules Requiring Companies to Furnish Earnings Release Form 8-K and Governing the Rules of Non-GAAP Financial Measures

In this article the topics which are discussed related to Section 401a of the Sarbanes-OxleyAct are: earnings releases on Form 8-K, use of non-GAAP financial measures, regulation G, amendments to item 10. The new rules add a new Item 12 to Form 8-K requiring issuers to "furnish" to the...

Tags: Earnings, Rule, non-GAAP, GAAP, Financial Accounting, Finance, SEC, Financial

White papers 2003-01-01

SEC Proposes Rules Implementing Provisions Of The Sarbanes-Oxley Act Of 2002 Requiring Companies To Reconcile Non-GAAP Financial Information

The Securities and Exchange Commission SEC proposed the Rules implementing provisions of the Sarbanes-Oxley Act. The proposed Rule requires companies to reconcile Non-Generally Accepting Accounting Principles GAAP financial information, file the earnings announcement, and disclose the balance sheets. The Rule also prohibits the directors and officers from trading during pension...

Tags: Balance Sheets, Benefits, Government, Financial Accounting, Finance, Human Resources, Policies And Procedures, Financial Statements, Pension Fund, Regulations, GAAP, Regulatory Compliance, Sarbanes-Oxley, Rule, non-GAAP, SEC, Sarbanes-Oxley Act

White papers 2002-10-31