Tag: non-GAAP
SubscribeNew Intelligize Report Delves into Non-GAAP Measures Influencing Exec Comp
Last year’s high-profile labor strife in the entertainment and auto industries brought a renewed focus to executive compensation. The PR campaigns waged in these battles echoed familiar beats from similar disputes of the past. Namely, rank-...
Read MoreSEC Scrutinizing Non-GAAP Disclosures in Financial Statements
Everybody has at least one of those friends who seem to insist on making everything more complicated than it needs to be. They ask for multiple substitutions when ordering at a restaurant. They try to convince everyone to watch the obscure...
Read MoreCOVID-19 Tests Limits of Non-GAAP Reporting
How many times can you write off a one-time cost? How often can a non-recurring expense recur? What is the sound of one hand clapping? These are not riddles posed by a Zen master. (Okay fine, except the third one.) Instead, they are account...
Read MoreFive Key Considerations for Audit Committees During the Pandemic
The pandemic has everyone rethinking how they do things, whether it be personal greetings, grocery shopping, organized sports—or, in the case of audit committees, financial oversight. In January, we examined five items that the SEC wanted o...
Read MoreAs Comment Letters Decrease, SEC Keeps Focus on Non-GAAP Accounting
If you’re seeking evidence of the Securities and Exchange Commission’s deregulatory bent in the Trump administration, look no further than the number of comment letters being issued by the agency each year. Since Jay Clayton took over as ch...
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