How to File Form 8-Ks for Earnings Releases

When it comes to your quarterly earnings, there are two methods that companies use to get earnings information pushed out to investors. To comply with Regulation FD – and the Item 2.02 of Form 8-K requirements – there are two avenues that companies can take to issue their earnings releases. For both of these methods, you’re required to provide advance notice to the market a “reasonable period of time” in advance of the earnings conference call – this is done by sending out a press release through a wire service.

At the 14:55 mark, our guests – Arnall Golden Gregory’s Joe Alley and Bass Berry & Sims’ Jay Knight – parse what are permissible – and impermissible practices for when companies use non-GAAP financial measures in their earnings releases and in their Item 2.02 8-Ks.

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