Updated Non-GAAP Guidance: The First 150 Comment Letters | Shearman & Sterling

October 19, 2016

Updated Non-GAAP Guidance: The First 150 Comment Letters

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In May of this year, the staff of the SEC’s Division of Corporation Finance updated its C&DIs regarding the use of non-GAAP financial measures. We summarized the May 2016 update in an earlier client publication. Since the update, the staff has issued over 150 comment letters on non-GAAP measures that have become publicly available. We have reviewed the comment letters and company responses and summarize the most frequent and interesting issues.

View full memo, Updated Non-GAAP Guidance: The First 150 Comment Letters

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