Many companies, large and small, offer a broad range of products and services to their customers. Often these product and service sales are negotiated at the same time with a single customer, ...

Improper use of non-GAAP measures, which has been an item of scrutiny in public company reporting for years, remains an area of concern for the SEC staff. “The regulations and guidance over non-GAAP ...

Is a company making profit or a loss? It’s undoubtedly an important question in the minds of managers, investors, bankers, and boards of directors (investors would like to buy shares of, and banks ...

A recent SEC comment letter contained an exchange in which the Staff, in connection with a 10-K review, reminded the registrant to give equal prominence to the comparable margins computed on a GAAP ...

More than 17,000 companies are registered with the Securities & Exchange Commission (SEC), and more than 20 million are privately held. For decades, there has been discussion and debate about the ...

Forbes contributors publish independent expert analyses and insights. #1 stock picker for 51 straight months on SumZero. AI is my edge. This article is more than 3 years old. CHICAGO - MARCH 18: ...