David Venturella

David Venturella

Bass, Berry & Sims PLC

Contact
View Bio
RSS

Latest Posts › GAAP

Share:

Are You Sure That Metric is a Non-GAAP Financial Measure? SEC’s Focus on Key Performance Indicators Continues

Following the Securities and Exchange Commission’s (SEC) issuance of interpretive guidance regarding the disclosure of key performance indicators and metrics (KPIs) early last year, we’ve been tracking SEC comments in this...more

2/3/2021  /  Disclosure Requirements , GAAP , Key Performance Indicators (KPIs) , MD&A Statements , New Guidance , Non-GAAP Financial Measures , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

SEC Interpretive Guidance on Key Performance Indicators and Metrics in MD&A, and a Recent KPI Comment Letter

The Securities Exchange Commission (SEC) recently issued interpretive guidance, effective February 25, 2020, regarding the disclosure of key performance indicators and metrics (KPIs) in Management’s Discussion and Analysis of...more

4/11/2020  /  GAAP , Key Performance Indicators (KPIs) , MD&A Statements , New Guidance , Securities and Exchange Commission (SEC)
2 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide