Securities Advisory: Update on the Sarbanes-Oxley Act (Sixth in a Series): SEC Issues Proposed Rules on the Use of Non-GAAP Financial Information including proposed requirements to file earnings released on Form 8-K
12/9/2002
This article defines non-GAAP financial information according to Sarbanes-Oxley and discusses what non-GAAP financial information issuers would have to disclose, what issuers will have to disclose in SEC filings with respect to non-GAAP financial measures, whether or not issuers have to disclose this information in any other SEC filings, and what liability issuers have with respect to disclosure made under Regulation G.
