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What You Need to Know - Non-GAAP Financial Measures

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  • date(s):

    March 19, 2003

related attorney(s):

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The Sarbanes-Oxley Act of 2002 has prompted new rules on th euse of "non-GAAP financial measures" in press releases, shareholder communications, conferences, teleconferences, webcasts as well as filings with the SEC. These new restrictions will apply to both US and non-US public companies that are required to file reports under US securities laws. They become effective March 28, 2003 and will apply to the first-quarter earnings announcements and SEC filings.

Our dial-in teleseminar will address:

- What are "non-GAAP financial measures"?

- What GAAP reconciliations are required and where must they be located?

- How do the new regulations affect the comparable period discussion in MD&A?

- How do the new regulations affect business combinations?

- How can public companies now effectively continue to use "non-GAAP financial measures"?

- What exceptions are available for foreign private issuers?