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SEC updates Financial Reporting Manual

  • SEC (US Securities and Exchange Commission) Image

Jul 16, 2013

The SEC’s Division of Corporation Finance has published a revised version of its Financial Reporting Manual (FRM), which contains updates made as of March 31, 2013.

The revisions mainly address the acquisition of real estate operations under Regulation S-X, Rule 3-14, including financial statement requirements and considerations related to measuring significance. In addition, clarifications were made to sections on (1) determining the significance of a registrant´s equity method investments under Regulation S-X, Rule 4-08(g), and (2) non-GAAP financial measures.

The Financial Reporting Manual is available on the SEC’s website.

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