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What's New in the Division of Corporation Finance

This page contains the latest in events, developments, and updates concerning the Division of Corporation Finance — check back here often. Bookmark this page to keep up with the latest in the Division of Corporation Finance!

For proposed and final Commission rulemakings, see the Regulatory Actions page.

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Week of October 20, 2014

No-Action, Interpretive and Exemptive Letters

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 10/20/14)
    Minor technical updates and clarifications to guidance related to registrant financial statements, development stage entities, acquisitions of working interests in oil and gas properties, individually insignificant acquirees, real estate acquisitions, pro forma financial information, and reverse mergers by foreign companies.


For prior developments, presented by month posted, please click on the links below:









Modified: 10/23/2014