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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
- AB&T Financial Corporation, July 27, 2012
- AmerisourceBergen Corporation, July 25, 2012
- Republic Services, Inc., July 24, 2012
- Botetourt Bankshares, Inc., July 24, 2012
- First Ottawa Bancshares, Inc., July 23, 2012
- Potomac Bancshares, Inc., July 23, 2012
- China Shenghuo Pharmaceutical Holdings, Inc., July 20, 2012
- Skagit State Bancorp, Inc., July 20, 2012
- Touchmark Bancshares, Inc., July 17, 2012
- GlenRose Instruments Inc., July 16, 2012
- Dividend Capital Total Realty Trust Inc., July 12, 2012
- Harbert Management Corporation, et al., July 3, 2012
- UBS AG, May 10, 2012
- H and R Block, Inc., May 2, 2012
- UBS Financial Services Inc. of Puerto Rico, May 1, 2012
http://www.sec.gov/divisions/corpfin/cfnew/cfnew0712.shtml
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