Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

As we approach the 2024 proxy season, companies are preparing for the second year of compliance with the pay vs. performance (PvP) disclosure required under Item 402(v) of Regulation S-K. As a ...

Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function. SINCE MOST KEY BUSINESS ...

On Aug. 25, seven years after originally proposed, the Securities and Exchange Commission (the SEC) adopted the final pay versus performance rule required by the Dodd-Frank Wall Street Reform and ...

On December 13, 2022, the staff of the Division of Corporation Finance (the “staff”) of the Securities and Exchange Commission (the “SEC”) published seven new or revised Compliance and Disclosure ...

We use supplemental measures of our performance, which are derived from our consolidated financial information, but which are not presented in our consolidated financial statements prepared in ...

The balanced scorecard tracks all the important elements of a company’s strategy—from continuous improvement and partnerships to teamwork and global scale. And that allows companies to excel. by ...