What's New in the Division of Corporation Finance

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Week of November 16, 2020

No-Action, Interpretive and Exemptive Letters

Speech

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 11/18/2020)

    Revised to reflect changes to smaller reporting company, accelerated filer and large accelerated filer definitions and amendments from Disclosure Update and Simplification; clarified the application of Rule 3-13 to Form 8-K and the income test for Rule 3-09 financial statements when there is more than one equity method investee; clarified audit requirements for a special-purpose acquisition company target in Form S-4/F-4; described the substantial deficiency situation impact on certain rule and eligibility standards; included another example of a “To Be Issued” accountant’s report; and removed outdated references and updated for changes to GAAP, guidance issued by the PCAOB, Division of Corporation Finance, and SEC’s Office of Chief Accountant in the last few years.


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

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007