Articles

SEC Moves to Enforce “Equal or Greater Prominence” in Financial Disclosures Containing Non-GAAP Information

January 24, 2019 | In December 2018, the Securities and Exchange Commission (SEC) announced it had entered into a settlement with ADT Inc. after finding the company had emphasized non-GAAP financial measures above comparable GAAP measures in two earnings releases. The Commission imposed a $100,000 fine for violation of Section 13(a) of the Securities Exchange Act of 1934, which, through application of Regulation S-K, requires GAAP financial measures to have “equal or greater prominence” as non-GAAP information within a company’s...

Protecting Data Assets Critical Amid Increased Technology Acquisitions

The acquisition of technology is a leading driver of mergers and acquisitions in 2018, underscoring what many insiders already know: companies are spending significant sums to acquire the technology assets that enable them to slice and dice data like never before. Still, the protection of data – both company-generated data and its byproducts – particularly by small-to-medium-sized businesses, remains casual and inconsistent. In this piece for insideBIGDATA, Geoff Morgan explores three things SMBs can do to protection their data assets. Click...