1-Hour Program

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The disruption and uncertainty created by COVID-19 present management with a multitude of challenges as they try to help investors understand the pandemic’s impact on their business.  In this One-Hour Briefing you will review the SEC’s guidance and cautions regarding the use of non-GAAP measures in this communication process along with an overall refresher about non-GAAP measure and metric guidance.  Examples and expected future developments in this process will also be discussed.  Join Cheryl L. Linthicum, Professor of Accounting and former Associate Dean, College of Business, the University of Texas at San Antonio and SEC Institute workshop leader George M. Wilson as they do a deep dive into the guidance and the practical issues companies will face as they address the impact of COVID-19 in their reporting.

In this Briefing, participants will:

  • Review the SEC’s guidance for the use of non-GAAP measures and metrics in communicating the impact of COVID-19
  • Review examples of COVID-19 related non-GAAP measures and metrics reported to date by companies
  • Explore alternative approaches to the use of non-GAAP measures and metrics to explain the impact of COVID-19
  • Discuss the use of preliminary GAAP/non-GAAP results
  • Discuss non-GAAP measure developments included in Corp Fin Disclosure Guidance Topic 9, 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