What's New in the Division of Corporation Finance

July 2019

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 7/01/2019)

    Removed guidance related to presentation of selected financial data and acquired business financial statements in a Form 10 filed by a Smaller Reporting Company; clarified the application of Rule 3-13 and Note 5 to Rule 8-01 of Regulation S-X; and revised for certain technical amendments (e.g., update EGC revenue threshold pursuant to SEC Release 33-10332 and replace FASB ASU references with the applicable ASC Topics).

No-Action, Interpretive and Exemptive Letters