Division of Corporation Finance

Accounting and Financial Reporting
Frequently Requested Materials

• Foreign Private Issuers Wishing to File Their Annual Report on Form 20-F before March 4, 2008 and Exclude US GAAP Information Should Consult with the Staff
   
• Review of IFRS Financial Statements
   
  • Staff Observations in the Review of IFRS Financial Statements (July 2, 2007)
     
  • Staff Comments on Annual Reports Containing Financial Statements Prepared for the First Time on the Basis of International Financial Reporting Standards (UPDATED 11/13/2007)

  See also Spotlight On: International Financial Reporting Standards "Roadmap"

• Current Accounting and Disclosure Issues (UPDATED 11/30/2006)
   
• Selected Staff Accounting Bulletins
   
• SAB No. 101: Revenue Recognition in Financial Statements - Frequently Asked Questions and Answers
   
• Frequently Requested Accounting and Financial Reporting Interpretations and Guidance
   
• Commonly Requested Disclosures
   
• Sample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan Losses
   
• Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements)
   
• Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements)
   
• Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations
   
• Sample Letter Sent in Response to Inquiries Related to Filing Restated Financial Statements for Errors in Accounting for Stock Option Grants
   
• Sample Letter Sent to Participants in the Oil and Gas Industry
   
• Sample Letter to Companies with Oil and Gas Operations in the Gulf of Mexico
   
• Sample letter sent to Oil and Gas Producers
   
• Sample letter sent to coal mine owner or operator registrants
   
• Sample letter sent to companies reporting charges
   
• Sample letter sent to some bank holding companies
   
• Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures
   
• International Reporting and Disclosure Issues (UPDATED 02/24/2005)
   
• Significant Issues Addressed in the Review of the Periodic Reports of the Fortune 500 Companies
   
• Questions and Answers About the New "Market Risk" Disclosure Rules