Regulation G – Life outside GAAP reporting

For many companies, it’s that time of year again – earnings season!

Except this year things are different, as executives, who chose non-GAAP accounting measures, must be able to explain – to investors – the figures they publish.

For those companies who are due to report – choosing non-GAAP measurements – it’s time to pay careful attention to ‘Regulation G.’ The regulation was implemented by the SEC following a string of high-profile accounting scandals and the ubiquitous consequences of the Sarbanes-Oxley Act.