Shannon Baldwin

Shannon Baldwin

Bracewell LLP

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SEC Penalizes Issuer for Presenting Non-GAAP Financial Measures Without Giving Equal Prominence to GAAP Measures

In a cease-and-desist order dated December 26, 2018, the Securities and Exchange Commission enforced rules regarding the disclosure of non-GAAP financial measures, resulting in a $100,000 penalty to the violating issuer. With...more

1/10/2019  /  Accounting Standards , EBITDA , Enforcement Actions , Financial Reporting , GAAP , Internal Controls , Non-GAAP Financial Measures , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)
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