Non-GAAP Financial Measures FAQ.

• Position: SEC News, generally accepted accounting principles - Brief Article

The staff of the SEC's Division of Corporate Finances set about clarifying Release No. 34 47226, Conditions for Use of Non-GAAP Financial Measures.

The staff answered 33 of the most frequently asked questions regarding the implementation and interpretation of the rules adopted in that release.

Topics explored include transition issues; business combination transactions...