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What's New in the Division of Corporation Finance
July 2011
Compliance and Disclosure Interpretations
- Division Statement on Well-Known Seasoned Issuer Waivers (DATED 07/08/2011)
- Exchange Act Forms (UPDATED 07/08/2011)
- Exchange Act Form 8-K (UPDATED 07/08/2011)
- Section 121A. Item 5.07 Submission of Matters to a Vote of Security Holders
- Regulation S-K (UPDATED 07/08/2011)
- Section 116. Item 401 - Directors, Executive Officers, Promoters and Control Persons
- Section 117. Item 402(a) - Executive Compensation; General
- Section 118. Item 402(b) - Executive Compensation; Compensation Discussion and Analysis
- Section 119. Item 402(c) - Executive Compensation; Summary Compensation Table
- Non-GAAP Financial Measures CDIs (UPDATED 07/08/2011)
- Section 108. Compensation Discussion and Analysis/Proxy Statement
Accounting and Financial Reporting
- Division of Corporation Finance Financial Reporting Manual
Updated for issues related to subsidiary guarantor financial statements, ICFR reporting requirements for newly public companies, reporting requirements in a reverse recapitalization, as well as other changes. Note also that a summary of changes in the current update is provided at the beginning of the Financial Reporting Manual. (UPDATED 7/1/11)
No-Action, Interpretive and Exemptive Letters
- American Realty Capital Daily Net Asset Value Trust, Inc., July 21, 2011
- Cleary Gottlieb Steen & Hamilton LLP, July 15, 2011
- Alaska Permanent Fund, July 14, 2011
- Raymond James Financial, Inc., July 1, 2011
- JPMorgan Chase & Co., June 29, 2011
- NBCUniversal, June 24, 2011
- Regions Financial Corporation, June 22, 2011
- TMX Group, June 14, 2011
- Behringer Harvard Mid-Term Value Enhancement Liquidating Trust, March 31, 2011
- Inland American Real Estate Trust, Inc., February 24, 2011
http://www.sec.gov/divisions/corpfin/cfnew/cfnew0711.shtml
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