Regulatory Alerts2020-02-25 | 2020-02296Added · Updated
Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations
The Securities and Exchange Commission issued guidance clarifying disclosure requirements for key performance indicators and metrics within Management’s Discussion and Analysis. The document requires companies to provide clear definitions, explanations of investor utility, and descriptions of management usage for material metrics to ensure presentations are not misleading. It further mandates that companies maintain effective disclosure controls and procedures to ensure the accuracy and consistency of these non-GAAP and statistical measures.
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