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To the Point - SEC issues guidance on disclosures about key performance indicators and other metrics in MD&A


Overview

The SEC issued guidance advising registrants to make additional disclosures about key performance indicators and other metrics they include in management’s discussion and analysis (MD&A). The disclosures are broadly similar to certain disclosures required for non-GAAP measures, including why the metric is useful and how management uses it. Registrants should evaluate whether the disclosure of estimates or assumptions underlying a metric or its calculation is necessary to make the presentation not misleading. The guidance is effective upon publication in the Federal Register.

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