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U.S. Securities and Exchange Commission

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

Modified: 01/19/2011