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June 2017 » Recent Trends in Reporting Non-GAAP...
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Theresa F. Henry, PhD, CPA, David A. Rosenthal, PhD, and Rob R. Weitz, PhD
In May 2016, the SEC issued new Compliance and Disclosure Interpretations (CDI) and modified others to revise its guidance on the reporting of non-GAAP financial measures. Non-GAAP financial measures are often reported in the management's discussion and analysis (MDA) section of a company's quarterly (10-Q) or annual (10-K) financial report filings. They are also reported in earnings releases and other forms of communication that companies use to provide additional insight into their business beyond that found in the financial statements.
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