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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
March 2016

Compliance and Disclosure Interpretations

  • Exchange Act Rule 14a-4(a)(3) (UPDATED 03/22/2016)
    • Section 301. Description under Rule 14a-4(a)(3) of Rule 14a-8 Shareholder Proposals

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 03/17/16)

    Revisions to update guidance on significance testing for equity method investments, conform guidance for the Fixing America's Surface Transportation (FAST) Act, and add guidance relating to the implementation of Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (as amended by Accounting Standards Update No. 2015-14) and IFRS 15, Revenue from Contracts With Customers.

No-Action, Interpretive and Exemptive Letters

Modified: 03/24/2016