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…
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SEC Issues Interpretive Guidance on Public Company Cybersecurity Disclosures
The SEC unanimously approved a statement and interpretive guidance to assist public companies in preparing disclosures about cybersecurity risks and incidents. SEC Chairman Jay Clayton…
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SEC Corp Fin Future Focus Areas Discussed
SEC Director of Corporation Finance (Corp Fin), William Hinman, recently discussed efforts by Corp Fin to implement SEC priorities and provided insight into future areas…
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