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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
December 2017

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 12/01/17)

    Revised guidance related to the pro forma impact of adopting new accounting standards; revised to address adoption of new accounting standards after EGC status is lost; and clarified effective dates for ASU No. 2014-09 and ASU No. 2016-02 for certain public business entities.

Compliance and Disclosure Interpretations

  • Exchange Act form 8-K (UPDATED 12/22/2017)

No-Action, Interpretive and Exemptive Letters

Modified: 12/22/2017