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“For tracking litigation, enforcement, and regulatory developments, Compliance Week
should be your prime source.”- Chief Compliance Officer and VP of Legal Affairs, Arrow Electronics
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 ...
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