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What's New in the Division of Corporation Finance
December 2010
Accounting and Financial Reporting
- Division of Corporation Finance Financial Reporting Manual (UPDATED 12/06/10)
Updated for issues related to income averaging for significance testing, significance testing of equity method investees, reporting when there are both errors and changes in accounting, stock-based compensation in IPOs, internal control over financial reporting, selected financial data, MD&A, as well as other changes.
No-Action, Interpretive and Exemptive Letters
Division Speeches and Public Statements
- Slide Presentation (PDF): Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments, by Craig Olinger, Deputy Chief Accountant, Division of Corporation Finance, in Washington, D.C., on December 8, 2010
- Slide Presentation (PDF): Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments, by Wayne Carnall, Chief Accountant, Division of Corporation Finance, in Washington, D.C., on December 7, 2010
- Slide Presentation (PDF): Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments, by Wayne Carnall, Chief Accountant, Division of Corporation Finance, in Washington, D.C., on December 6, 2010
- Slide Presentation (PDF): SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, PCAOB Forums on Auditing in the Small Business Environment, by Wayne Carnall, Chief Accountant, Division of Corporation Finance, in December 2010
- Slide Presentation (PDF): Areas of Frequent Staff Comment — Financial Institutions, by Stephanie L. Hunsaker, Associate Chief Accountant, Division of Corporation Finance, in December 2010
http://www.sec.gov/divisions/corpfin/cfnew/cfnew1210.shtml
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