News & Events

Webcast: The SEC Revised Compliance and Disclosure Interpretations (C&DIs)

Posted on September 06, 2016

Wednesday, September 14 from 10am-12 noon (Eastern Time)

Marc Scarcella, Principal and Economic & Complex Analytics Practice Area Leader at Roux Associates, will be speaking in a webcast on Wednesday, September 14 presented by The Knowledge Group: The SEC Revised Compliance and Disclosure Interpretations (C&DIs): Time to Rethink Your Firm’s Current Non-GAAP Measures.

About the Webcast:

Financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP) provide investors, analysts, and other users with a defined basis for conducting financial analysis and comparison among different entities. A Non-GAAP financial measure is anything other than those specified, defined, or determined by the GAAP, which can be useful in providing insight into a company’s financial performance, financial conditions, and/or cash flow. However, Non-GAAP financial measures are often company-specific, and can be problematic if they are not defined properly and accurately.

As a result, the Securities and Exchange Commission (SEC) has heightened its enforcement of Non-GAAP disclosure rules, even revising its Compliance and Disclosure Interpretations (C&DIs) relating to these measures. In this two-hour webcast, a panel of distinguished professionals and thought leaders will provide the audience with an in-depth discussion of the SEC’s revised C&DIs, covering how to avoid potential legal pitfalls.

Marc will be specifically addressing the following:

  • Considerations for disclosing litigation and environmental risks
  • Striking a balance between providing necessary transparency without creating unnecessary balance sheet drag
  • Evaluation of offsetting insurance assets to minimize net material impact on operations
  • Factors to consider when disclosing
  • How to handle uncertainty
  • Disclosure process

Roux Associates Courtesy Registration:

For those who would like to use this webcast toward Continuing Legal Education (CLE), Continuing Professional Education (CPE), or Continuing Education (CE) credit, the webcast is complimentary for the first 30 registrants courtesy of Roux Associates. Once all of the passes have been used, those who need a certificate of attendance for credit can register at a special half price rate of $25. Click here to redeem these offers.

For more information and/or to register for the webcast via The Knowledge Group, please click here.