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U.S. Securities and Exchange Commission

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

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 11/09/16)

    Revisions to 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, Accounting Standards Update No. 2016-02, Leases (Topic 842) and IFRS 16, Leases, and Accounting Standards Update No. 2015-09, Disclosures about Short-Duration Contracts (Topic 944); clarify guidance on emerging growth company financial statements; clarify filings required after effectiveness of Form 10; and clarify guidance on impact of loss of smaller reporting company status on filing deadlines, among others.

Compliance and Disclosure Interpretations

No-Action, Interpretive and Exemptive Letters

Modified: 09/19/2023