share_log

Accenture | CORRESP: CORRESP

Accenture | CORRESP: CORRESP

埃森哲 | CORRESP：信函
美股sec公告 ·  03/14 16:17
Moomoo AI 已提取核心訊息
Accenture plc has responded to the Securities and Exchange Commission (SEC) regarding comments on its Form 10-K for the fiscal year ended August 31, 2023. The SEC's letter, dated March 5, 2024, addressed to KC McClure of Accenture, highlighted the need for the company to clearly label certain financial metrics as non-GAAP measures. Specifically, the SEC pointed out that Accenture's effective tax rate and diluted earnings per share, which excluded business optimization costs and investment gain, were not clearly marked as non-GAAP. Accenture acknowledged the SEC's comments and committed to making the necessary adjustments in future filings, starting with the Quarterly Report for the period ended February 29, 2024. The company will label these metrics as 'adjusted' and provide a tabular...Show More
Accenture plc has responded to the Securities and Exchange Commission (SEC) regarding comments on its Form 10-K for the fiscal year ended August 31, 2023. The SEC's letter, dated March 5, 2024, addressed to KC McClure of Accenture, highlighted the need for the company to clearly label certain financial metrics as non-GAAP measures. Specifically, the SEC pointed out that Accenture's effective tax rate and diluted earnings per share, which excluded business optimization costs and investment gain, were not clearly marked as non-GAAP. Accenture acknowledged the SEC's comments and committed to making the necessary adjustments in future filings, starting with the Quarterly Report for the period ended February 29, 2024. The company will label these metrics as 'adjusted' and provide a tabular reconciliation of diluted earnings per share to comply with Regulation S-K Item 10(e)(1)(i) and the SEC's Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Additionally, Accenture will present the income tax effects of the non-GAAP adjustments as a separate line item with an explanatory footnote, as suggested by the SEC.
埃森哲公司已就其截至2023年8月31日財年的10-K表的評論向美國證券交易委員會（SEC）做出了回應。美國證券交易委員會於2024年3月5日致埃森哲的KC McClure的信中強調了該公司需要明確將某些財務指標標記爲非公認會計准則指標。具體而言，美國證券交易委員會指出，埃森哲的有效稅率和攤薄後的每股收益（不包括業務優化成本和投資收益）未被明確標記爲非公認會計准則。埃森哲承認了美國證券交易委員會的評論，並承諾從截至2024年2月29日的季度報告開始，對未來的文件進行必要的調整。該公司將把這些指標標記爲 “調整後”，並提供攤薄後每股收益的表格對賬表，以符合S-K法規第10（e）（1）（i）條以及美國證券交易委員會關於非公認會計准則財務指標的合規和披露解釋。此外，埃森哲將按照美國證券交易委員會的建議，將非公認會計准則調整的所得稅影響作爲一個單獨的細列項目並附有解釋性腳註。
埃森哲公司已就其截至2023年8月31日財年的10-K表的評論向美國證券交易委員會（SEC）做出了回應。美國證券交易委員會於2024年3月5日致埃森哲的KC McClure的信中強調了該公司需要明確將某些財務指標標記爲非公認會計准則指標。具體而言，美國證券交易委員會指出，埃森哲的有效稅率和攤薄後的每股收益（不包括業務優化成本和投資收益）未被明確標記爲非公認會計准則。埃森哲承認了美國證券交易委員會的評論，並承諾從截至2024年2月29日的季度報告開始，對未來的文件進行必要的調整。該公司將把這些指標標記爲 “調整後”，並提供攤薄後每股收益的表格對賬表，以符合S-K法規第10（e）（1）（i）條以及美國證券交易委員會關於非公認會計准則財務指標的合規和披露解釋。此外，埃森哲將按照美國證券交易委員會的建議，將非公認會計准則調整的所得稅影響作爲一個單獨的細列項目並附有解釋性腳註。
有用
沒用

該公告為獨立文件：

獨立文件1

声明：本內容僅用作提供資訊及教育之目的，不構成對任何特定投資或投資策略的推薦或認可。 更多信息