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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
December 2007

Upcoming Roundtables

SEC Staff Roundtable on IFRS in the U.S. Markets

SEC Staff Roundtable on Practical Issues Surrounding the Use of IFRS in the U.S. in recent years, and its Potential Expanded Use in the Future

Accounting and Financial Reporting

  • Selected Staff Accounting Bulletins
    • Staff Accounting Bulletin No. 110, (December 21, 2007): SAB 110 expresses the views of the staff regarding the use of a "simplified" method, as discussed in SAB No. 107, in developing an estimate of expected term of "plain vanilla" share options in accordance with Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment. (PDF version)

No-Action, Interpretive and Exemptive Letters

Division Speeches and Public Statements

Modified: 01/04/2008