This PRINT REPLICA of the SEC Financial Reporting Manual by the Division of Corporation Finance of the Securities and Exchange Commission was UPDATED 12/01/2017.
This Manual was originally prepared by the staff of the Division of Corporation Finance to serve as internal guidance. In 2008, in an effort to increase transparency of informal staff interpretations, the Division posted a version of the Manual to its website. Because of its informal nature, the Manual does not necessarily contain a discussion of all material considerations necessary to reach an accounting or disclosure conclusion.
Such conclusions about a particular transaction are very fact dependent and require careful analysis of the transaction and of the relevant authoritative accounting literature and Commission requirements. Am pretty sure the SEC will update this again at the end of this year based on the response to the request for comments on the proposed new rules on Proposed Revisions to Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds dated JUNE 28, 2018.
When that happens, we will publish the latest update. Please check back.
We publish other titles you may be interested in.
1. Exchange Traded Funds New Rules 2018
2. Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds
3. SEC Rules of Practice
4. SEC Regulation S-X
5. SEC Regulation S-T
6. SEC Regulation S-K
7. SEC EDGAR Filer Manual
8. How to Create Clear SEC Disclosure Documents
9. DOJ 2017 Antitrust Division Manual
10. Financial Audit Manual
11. Reshaping America's Financial Services For The 21st Century
12. Fiscal Law Deskbook
13. Contract Attorneys Deskbook