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8110 Applicable Guidance
us SEC - Financial Reporting Manual
(Last updated: 12/31/2009)
8110.1 Authoritative guidance regarding the use of non-GAAP financial measures can be found in:
a. Regulation G
b. S-K 10(e)
c. Exchange Act Release No. 47226, Conditions for Use of Non-GAAP Financial Measures
8110.2 Staff guidance regarding the use of non-GAAP financial measures can be found in the Division of Corporation Finance's Compliance and Disclosure Interpretations, Non-GAAP Financial Measures. The questions are grouped into the following categories:
a. Section 100 – General
b. Section 101 – Business Combination Transactions
c. Section 102 – Item 10(e) of Regulation S-K
d. Section 103 – EBIT and EBITDA
e. Section 104 – Segment Information
f. Section 105 – Item 2.02 of Form 8-K
g. Section 106 – Foreign Private Issuers
h. Section 107 – Voluntary Filers
i. Section 108 – Compensation Discussion and Analysis/Proxy Statement (Last updated: 11/9/2016)
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