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 the 2020 amendments to the S-X Acquisition Rules (S-X 3-05, S-X 3-14, S-X 8-04, and S-X 8-06) and S-X Article 11 along with other minor updates. See the summary of the most recent changes at the Financial Reporting Manual page.