All Non-GAAP articles – Page 2
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Blog
Accounting leaders advocate looking at non-GAAP accounting measures
As the Securities and Exchange Commission continues its focus on use of non-GAAP accounting measures, accounting experts are advising companies to take a look at their internal controls and assure they are appropriate. Tammy Whitehouse reports.
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Blog
CAQ offers audit committees tool to assess non-GAAP use
The Center for Audit Quality has created a tool to help audit committees navigate the thicket of questions they should be asking in light of increased scrutiny of corporate use of non-GAAP accounting measures. Tammy Whitehouse reports.
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Blog
Use of non-GAAP grows in proxy statements
According to new information from Audit Analytics, recent statements and papers from regulators and advisory firms suggest a lack of compliance with non-GAAP accounting rules could be perceived as a key regulatory risk.
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Blog
Mind the Non-GAAP
Why all of the sudden and intense regulatory interest on non-GAAP measures? While the common use of this practice raises concerns of accounting misdeeds, the facts behind non-GAAP paint a different picture that regulators would be wise to notice.
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Blog
SEC issues new guidance on use of non-GAAP accounting
The SEC has updated its Compliance & Disclosures Interpretations guidance with a dozen new Q&As focused on how companies might report financial information outside the realm of Generally Accepted Accounting Principles without also running afoul of financial reporting requirements. More from Tammy Whitehouse.
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Blog
Non-GAAP measures continue to draw attention
Companies are striving to limit non-GAAP measures, as investors have lately expressed concern over their volume and the number of coinciding adjustments. Columnist Scott Taub helps companies answer the difficult accounting question, “Can we non-GAAP this?”
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Blog
Trump’s non-GAAP was first to face SEC enforcement
Long before Donald Trump launched his presidential campaign, the entertainment giant he founded, Trump Hotels & Casino Resorts, faced the wrath of the SEC, whose leadership he would shape if elected. Tammy Whitehouse looks back on Trump’s SEC enforcement action.
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Blog
Big 4 firm offers tips on assessing use of non-GAAP measures
An upswing in corporate use of non-GAAP measures along with increased regulatory scrutiny of such reporting has inspired the folks at Deloitte to offer some tips on how to assess non-GAAP measures to assure they don’t run afoul of filing rules.
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BlogFRC: What investors should expect in company records
Stephen Haddrill, chief executive of the U.K.’s Financial Reporting Council, wrote a letter to investors highlighting recent changes to companies’ annual reports and advising investors on what to expect in the coming crop. The report is “intended to be an important source of forward-looking information about strategy and risk,” he ...
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Blog
75% of S&P 100 report non-GAAP earnings, study shows
A recent Georgia Tech Financial Analysis study found that 75 S&P 100 companies reported non-GAAP earnings in 2013, with 48 companies making adjustments as a result of gains or losses due to non-recurring events. Income taxes gave rise to 30 adjustments, and 27 adjustments arose from restructuring and productivity-related charges.
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