This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

SEC updates financial reporting manual

  • SEC (US Securities and Exchange Commission) Image

Feb 07, 2014

On February 6, 2014, the SEC's Division of Corporation Finance issued an update to its Financial Reporting Manual (FRM). The update is to Section 9520 and addresses critical estimate disclosures about share-based compensation in initial public offering transactions.

The FRM is available on the SEC's Web site. For more information, please see Deloitte's related Heads Up newsletter.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.