New Regulation G Guidance for 2010 Earnings Season

By: Richard A. Steinwurtzel, Stuart H. Gelfond, Philip Richter, John E. Sorkin, Tiffany T. McConnell, Colleen R. Duncan

In order to encourage registrants to provide more meaningful financial information to investors following the 2008-9 global economic crisis, the Division of Corporation Finance Staff has updated its Regulation G-related Compliance and Disclosure Interpretations. Chief financial officers, chief accounting officers, and other public company management should review these updates in connection with the preparation of their year-end earnings releases, SEC filed or furnished documents and other information provided to the public.

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