Filing Guidance Related To: Conditions For Use Of Non-Gaap Financial Measures; And Insider Traders During Pension Fund Blackout Periods

Topics:
Accounting software,
GAAP
Tags:
Benefits,
SEC,
Pension Fund,
Payroll Solutions,
non-GAAP,
Item 12,
Item 11,
Human Resources,
GAAP,
Financial Accounting,
...
Source:
U.S. Securities and Exchange Commission

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Overview: The Securities and Exchange Commission is issuing interim guidance regarding the filing of information pursuant to new Items 11 and 12 of Form 8-K. Item 11 requires a registrant to provide public notice of a pension fund blackout period. Item 12 requires a registrant to furnish specified disclosure when the registrant, or any person acting on its behalf, makes any public announcement or release disclosing material non-public information regarding the registrant's results of operations or financial condition for a completed quarterly or annual fiscal period.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: HTML | Date: Jan 2003 | Pages: 1

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