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SEC staff updates C&DIs on non-GAAP financial measures

  • SEC (US Securities and Exchange Commission) Image

Apr 05, 2018

The staff in the SEC’s Division of Corporation Finance has added two questions to its compliance and disclosure interpretations (C&DIs) related to non-GAAP financial measures associated with business combinations.

Specifically, the SEC has added Questions 101.02 and 101.03. The previous Questions 101.02 and 101.03 have been renumbered to 101.04 and 101.05, respectively.

For more information, see the non-GAAP financial measures C&DIs on the SEC’s Web site.

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