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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
April 2012

CF Disclosure Guidance Topics

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 4/13/12)
    Updated for issues related to scaled disclosure for smaller reporting companies, filing requirements for reverse acquisitions, the treatment of related businesses in significance testing, revisions pursuant to ASU 2011-12, as well as other changes.

Division Announcements

Disclosure Guidance

Jumpstart Our Business Startups Act

Division Announcements

No-Action, Interpretive and Exemptive Letters

Modified: 04/24/2012