SEC Staff Guidance on Non-GAAP Measures Updated

The staff in the SEC’s Division of Corporation Finance has updated its Compliance and Disclosure Interpretation (C&DI), Non-GAAP Financial Measures. This C&DI provides staff interpretations of the rules and regulations on the use of non-GAAP financial measures.

The staff has added Questions 101.02 and 101.03 to provide guidance on business combination transactions, including information on providing non-GAAP financial measures in certain forecasts.

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