1-Hour Program

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Overview

On January 30, 2020, the SEC issued a regulatory Release providing formal guidance about the use of metrics.  The SEC had not previously addressed metrics in their rulemaking.  The new Release will be fully effective when it is published in the Federal Register.  Join our SEC Institute workshop leaders Gary M. Brown of Nelson Mullins Riley & Scarborough LLP and George M. Wilson as they do a deep dive into the new guidance and the practical issues companies will face as they implement the new rules.  The discussion will also review recent issues surrounding the use of non-GAAP measures.

In this Briefing, participants will:

  • Review the definition of a metric
  • Distinguish between metrics and non-GAAP measures
  • Understand the details and implementation challenges of the SEC’s new metric guidance
  • Review examples of metric use and disclosure and related SEC comments
  • Discuss non-GAAP measure developments and related SEC comments

 

Program Level:  Update 

Intended Audience:  Attorneys and accountants who deal with SEC reporting and disclosure and related accounting issues, including in-house counsel, outside attorneys, CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff 

Prerequisites:  None 

Advanced Preparation:  None

Credit Details

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