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New SEC Rules Restrict the Use of Non-GAAP Financial Measures and Require Earnings Information to be Provided on Form 8-K |
May 19, 2004
On January 22, 2003, the Securities and Exchange Commission issued final rules implementing Section 401(b) of the Sarbanes-Oxley Act of 20021 that establish restrictions on the use of "non-GAAP financial measures," and require registrants to furnish all releases or announcements of...
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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