On December 13, 2022, the SEC’s Division of Corporation Finance updated several Compliance and Disclosure Interpretations addressing the presentation of non-GAAP financial measures, available here.

On December 13, the U.S. Securities and Exchange Commission's (SEC) Division of Corporation Finance staff (the staff) updated its Compliance & Disclosure Interpretations (CD&Is), concerning the use of ...

As more and more companies supplement traditional financial reporting with non-GAAP measures and other key performance indicators, a significant new opportunity is opening up for auditors, according ...

If you run a small business, you may not know much about the Generally Accepted Accounting Principles (GAAP). After all, GAAP standards apply mainly to publicly traded companies, so these rules don’t ...

This Opinion piece appears in the June 29 print edition of Transport Topics. Click here to subscribe today. Finding quality financing for trucks and trailers recently has become more difficult for ...

SuperCom (NASDAQ: SPCB), a global provider of secured solutions for the e-Government, IoT, and Cybersecurity sectors, today ...

U.S. Securities and Exchange Commission building in Washington, D.C. Credit: Diego M. Radzinschi Accounting fraud and related issues will always be a priority for the U.S. Securities and Exchange ...

Generally accepted accounting principles, or GAAP, serve as guidelines for businesses large and small in reporting financial information to outsiders. GAAP's objective is to guarantee that current or ...

Add another group to the list of those calling out companies for using adjusted earnings. Nearly 80% of firms in the S&P 500 and the FTSE 100 use financial measures outside of generally accepted ...

U.S. companies are relying more and more on non-traditional financial reporting metrics to run their companies and communicate with investors. Since U.S. securities regulators relaxed their stance on ...

Generally accepted accounting principles, known as GAAP, are a standard set of guidelines followed by US accountants and corporations. Since publicly traded companies are required to report GAAP ...

GAAP ensures public companies report finances consistently for clear investor comparisons. GAAP adherence is mandated by the SEC, crucial for comparing financial performance. Understanding GAAP helps ...