Non-GAAP Measures—The Pendulum Swings Back
Non-GAAP financial measures—or “pro forma” measures—are an area for which the SEC has had an oscillating view, when it comes to regulation. Over the last 15 years, we have seen the SEC become increasingly strict on how, when, and where non-GAAP financial measures can be used without incurring additional questions ...
Related articles
-
WebcastDec 16 | Hot Topics in Risk and Compliance: AI, Analytics, and Emerging Audit Technologies
Join experts from KPMG, Cisco, and Workiva as they explore how audit, accounting, and finance professionals can leverage a technology mix of data analytics, gen AI, and other tools to ramp up efficiency and strengthen control effectiveness.
-
ArticleFRC’s plans for more flexible enforcement gains support
Plans to give the U.K.’s audit regulator more options to regulate firms for sloppy work have been largely well received by experts, who believe the current system is “inflexible,” “cumbersome,” and “slow.”
-
OpinionThe Compliance - Audit gap in ESG and financial reporting
ESG reporting has moved from a voluntary PR exercise to an expectation for regulators and investors, but the compliance audit gap now threatens credibility.