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The use of non-GAAP financial measures — a disclosure guide

Company: Skadden Arps Slate Meagher & Flom

Skadden Arps Slate Meagher & Flom case study

Category: Compliance

Published: 21 May 2013

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Overview

Companies commonly supplement their reported earnings under U.S. generally accepted accounting principles (GAAP) with non-GAAP financial measures that they believe more accurately reflect their results or financial position or that are commonly used in their industry. The SEC permits companies to present non-GAAP financial measures in public disclosures as well as registration statements and periodic reports, subject to compliance with Regulation G and Item 10(e) of Regulation S-K.

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