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SEC Financial Reporting Manual

14 Dec 2008

The Division of Corporation Finance of the US Securities and Exchange Commission has released a new version of its Financial Reporting Manual.

This 267-page manual is an informal reference document for SEC staff and provides general guidance only. The SEC has made it available on its public website. Topics covered in the Division of Corporation Finance Financial Reporting Manual include:

  • Registrant's financial statements
  • Other financial statements required
  • Pro forma financial information
  • Smaller reporting companies
  • Foreign private issuers & foreign businesses
  • Related party matters
  • Non-GAAP measures of financial performance, liquidity and net worth
  • Management's discussion and analysis of financial position and results of operations (MD&A)
  • Reverse acquisitions and reverse recapitalizations
  • Effects of subsequent events on financial statements required in filings
  • Tender offers
  • Employee stock benefit plans
  • Multi-jurisdictional disclosure system

Click to view the Financial Reporting Manual (link to SEC website).