SEC staff guidance non-GAAP financial measures

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14 Jun 2003

The SEC staff has responded to 33 questions on the disclosure of (PDF 111k).

Five of the Q&A; are specifically intended for foreign private issuers, addressing issues such as income statement subtotals and earnings per share amounts that are expressly permitted or required by a foreign GAAP but that are not calculated consistently with those permitted or required by US GAAP. The Q&A; are based on a (PDF 304k) that the SEC adopted on 22 January 2003 pursuant to the Sarbanes-Oxley Act of 2002.

Correction list for hyphenation

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