What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to inform investors about Arthur J. Gallagher & Co.'s adoption of the new revenue recognition accounting standard, ASC Topic 606, and to provide supplemental information on its impact.

How did AJG adopt ASC Topic 606?

AJG adopted ASC Topic 606 using the full retrospective method, meaning they will restate each prior reporting period presented to reflect the new guidance.

Where can investors find more information about the impact of ASC 606?

Investors can find updated 'Supplemental Quarterly Financial Information' on the investor relations page of AJG's website. The company also held an informal management meeting and webcast to discuss the expected impacts.

Is the supplemental financial information provided the same as official SEC filings?

No, the supplemental financial information is provided for illustrative purposes only and should be read in conjunction with, not as a substitute for, AJG's official financial statements filed with the SEC. The information for 2017 may also change before it is officially filed.

AJG 8-K: Regulation FD — Apr 10, 2018

Summary

Arthur J. Gallagher & Co. (AJG) filed an 8-K on April 10, 2018, to disclose information regarding the adoption of new revenue recognition accounting guidance, ASC Topic 606, effective January 1, 2018. The company elected to adopt this guidance using the full retrospective method, which requires restating prior reporting periods presented. This 8-K serves to provide investors with supplemental information on the expected impact of ASC 606 on their financial results.

Key Highlights

1AJG adopted new revenue recognition standard ASC Topic 606 effective January 1, 2018.
2The company is using the full retrospective method for adoption, requiring restatement of prior periods.
3Supplemental quarterly financial information reflecting ASC 606 adjustments for 2017 has been updated on their investor relations website.
4An informal management meeting was scheduled for April 11, 2018, to discuss the impact of the new guidance.
5A webcast of the management meeting was made available through the investor relations page.
6The Supplemental Information is provided for illustrative purposes and should not substitute audited financial statements.
7Financial information for 2017 in the Supplemental Information may be subject to change before official SEC filings.

Arthur J. Gallagher & Co. 8-K Report, Regulation FD Disclosure (Apr 10, 2018)

Summary

Key Highlights

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