Non-GAAP Financial Measures; Form 8-K Requirements for Earnings Releases

Topics:
GAAP,
GAAP and GAAS,
Sarbanes Oxley Compliance
Tags:
Finance,
Financial,
Financial Accounting,
Financial Information,
GAAP,
non-GAAP
Source:
Morgan, Lewis & Bockius

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Overview: Section 401(b) of Sarbanes-Oxley required the SEC to adopt a rule providing that any "Pro forma" financial information included in any periodic report filed with the SEC or in any public disclosure or press release (i) not contain an untrue statement of a material fact or omit to state a material fact necessary to make the pro forma financial information, in light of the circumstances under which it is presented, not misleading and (ii) be accompanied with a reconciliation of the pro forma financial information to generally accepted accounting principles ("GAAP").

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Format: PDF | Size: 160KB | Date: Jun 2003 | Pages: 14

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