What's New in the Division of Corporation Finance
October 2013

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 10/29/13)

  Updates to FRM guidance for the JOBS Act and issues related to Form 8-K age of interim financial statements, acquisitions of selected parts of an entity that may result in less than full financial statements, Form 8-K requirements in reporting a disposition, the effect of retrospectively applied changes in accounting principles on the significance test for equity method investees, and registrations on Form S-8 for a new employee benefit plan.

Announcements

• Acceleration of registration statements if there is a change in the SEC's operating status (October 4, 2013)
   

No-Action, Interpretive and Exemptive Letters

• Maxygen, Inc., October 30, 2013