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Heads Up: SEC Issues Compliance and Disclosure Interpretations on Non-GAAP Measures

Volume 17, Issue 5


The attached issue of Heads Up summarizes certain changes to interpretive guidance in the SEC’s “Frequently Asked Questions Regarding the Use of Non-GAAP Measures” (the “FAQs”) made by the issuance of new Compliance and Disclosure Interpretations (C&DIs) on the use of non-GAAP financial measures. The new guidance gives registrants more flexibility to disclose non-GAAP measures in filings with the SEC. The C&DIs replace the FAQs, but the rules on non-GAAP financial measures (Regulation G and Item 10(e) of Regulation S-K) were not amended. The C&DIs include some new and revised interpretations and exclude certain transition issues that had been covered in the FAQs. 

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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