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Technical Line - Navigating the requirements for non-GAAP financial measures


Our Technical Line discusses the requirements for the calculation, presentation and disclosure of non-GAAP financial measures and the related SEC staff guidance, including the Compliance and Disclosure Interpretations the staff issued in December 2022. It also discusses non-GAAP measures the staff has challenged in its reviews of registrants’ filings and what companies should consider when they disclose non-GAAP measures or make changes to non-GAAP measures.

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