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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
January 2015

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 01/12/15)
    Revisions to conform to issuance of Accounting Standards Update No. 2014-17, Business Combinations (Topic 805): Pushdown Accounting, a consensus of the FASB Emerging Issues Task Force and rescission of SAB Topic 5.J

Compliance and Disclosure Interpretations

  • Securities Act Rules (UPDATED 01/23/2015)
  • Regulation S-T (UPDATED 01/23/2015)

No-Action, Interpretive and Exemptive Letters

Modified: 02/20/2015