你好

问题如下：

Which of the following descriptions is least correct if a company uses a non-GAAP financial measure in an SEC filing?

选项：

A.

The company is required to display the most comparable GAAP measure with equal prominence.

B.

The company can give more prominence to a non-GAAP financial measure in an SEC filing.

C.

The company is supposed to provide a reconciliation between the non-GAAP measures and the equivalent GAAP measure.

解释：

B is correct.

When a company uses a non-GAAP financial measure in an SEC filing, it is not allowed to give more promience to a non-GAAP financial measure.