Webcast explores pandemic impact on companies
The Practising Law Institute (PLI) will present “Using Non-GAAP Measures and Metrics to Explain the Impact of COVID-19 – A Year-End and Quarter 4 Update” as a live webcast on Wednesday, Dec.16.
The briefing, beginning at 1 p.m., will review third quarter developments and examples in how companies are using non-Generally Accepted Accounting Principles (GAAP) measures in the process of communicating how the disruption created by COVID-19 have impacted their businesses.
Discussion will include the most recent SEC guidance and cautions regarding the use of COVID-19 related non-GAAP measures and metrics, along with examples from earnings releases and filings and recent SEC comments.
Cheryl L. Linthicum, professor of accounting and former associate dean, College of Business at the University of Texas at San Antonio, and SEC Institute workshop leader George Wilson will lead the discussion.
Course materials will be available to attendees prior to the start of the program. Cost for the webcast is $299. To register or for additional information, visit www.pli.edu and click on “programs.”
Order extends filing period for inmatesin appellate courts
The Michigan Supreme Court recently issued an administrative order in response to the number of prisons in the state considered outbreak sites of the COVIC-19 virus.
Many prison facilities have restricted access to or closed the prison libraries, the court noted, impeding the ability of incarcerated individuals to complete the legal pleadings to proceed with a criminal appeal.
Therefore, the court recently adopted the following alternative procedure for inmates seeking to file appeals in criminal cases only:
• An incarcerated individual who is acting in propria persona (in pro per) and who intends to file an application for leave to appeal in the Michigan Supreme Court or a claim of appeal or an application for leave in the Michigan Court of Appeals shall file a letter with the Supreme Court or Court of Appeals notifying it of that intent. The letter shall state that the incarcerated person is unable to complete and submit the necessary materials because of restrictions in place due to COVID-19, and shall be filed within the time for filing the application appeal under MCR 7.305(C)(2), MCR 7.204, or MCR 7.205.
The letter will have the effect of tolling the filing deadline as of the date the letter was mailed from the correctional facility.
• When the tolling period ends, an incarcerated person who submitted a timely notice letter to the Supreme Court or Court of Appeals will have the same number of days to file the claim of appeal or application that remained when the tolling period began.
• The tolling period established by this order shall expire on Jan. 4, 2021, unless it is extended by further order of the court.
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