Updates to the Financial Reporting Manual

The staff of the Division of Corporation Finance periodically publish informal staff interpretations to the public via the Financial Reporting Manual (FRM). An updated version of the FRM has been posted to reflect: i) additional real estate related and other miscellaneous revisions to conform to the May 20, 2020 amendments to the S-X Acquisition Rules, ii) revisions for amendments to MD&A, selected financial data and supplementary financial information, iii) revisions for changes to standards issued by the PCAOB and other clarifications related to independent accountants’ involvement, and iv) other miscellaneous updates. See the summary of the most recent changes at the Financial Reporting Manual page.