Triangulating to Clarity: Individually Tailored Accounting and Non-GAAP Financial Measures
In 2016, the Division of Corporation Finance of the Securities and Exchange Commission (SEC) added a curiously-phrased "Question & Answer" to its Compliance & Disclosure Interpretations (C&DIs) for Non-GAAP Financial Measures:
The full article is available in the January 2023 edition of Insights: The Corporate & Securities Law Advisor.