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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
October 2013

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 10/29/13)

    Updates to FRM guidance for the JOBS Act and issues related to Form 8-K age of interim financial statements, acquisitions of selected parts of an entity that may result in less than full financial statements, Form 8-K requirements in reporting a disposition, the effect of retrospectively applied changes in accounting principles on the significance test for equity method investees, and registrations on Form S-8 for a new employee benefit plan.


No-Action, Interpretive and Exemptive Letters

Modified: 08/27/2013