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U.S. Securities and Exchange Commission

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

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual, (UPDATED 7/11/12)
    Updated for issues related to age of interim financial statements, use of pro forma information in MD&A, age of financial statements for smaller reporting companies, periods required for financial statements filed by Canadian issuers on Form 40-F, as well as other changes.

No-Action, Interpretive and Exemptive Letters

Modified: 10/16/2012