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Adjusting for Litigation Expenses in a Non-GAAP Financial Measure

USA - May 27 2021 It should come as no surprise to readers of our blog that public companies often expend significant resources each year on managing litigation…

Hot SPAC Market Increases SEC Scrutiny and Litigation Risks

USA - May 3 2021 The market has seen a boom in the last two years for emerging companies going public through the use of special-purpose acquisition companies (SPACs)…

Britt K. Latham, Shayne R. Clinton.

Are You Sure That Metric is a Non-GAAP Financial Measure? SEC’s Focus on Key Performance Indicators Continues

USA - February 2 2021 Following the Securities and Exchange Commission’s (SEC) issuance of interpretive guidance regarding the disclosure of key performance indicators and…

David R. Venturella.

Adjusting for COVID-19 in Non-GAAP Financial Measures: A Survey of 2020 Fourth Quarter Disclosure Practices

USA - January 28 2021 Following up on our prior blog post regarding 2020 first quarter COVID-19 adjustments in connection with the presentation of non-GAAP financial…

Kevin H. Douglas, Lora A. Wuerdeman.

Recent SEC Comment Letter Looks Under the Hood at SPAC Merger Diligence

USA - December 21 2020 You have undoubtedly read about the continuing popularity of special purpose acquisition companies (SPACs). According to SPACInsider, year-to-date…