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SEC updates Financial Reporting Manual

  • SEC (US Securities and Exchange Commission) Image

Jan 13, 2015

The SEC’s Division of Corporation Finance has published an update to its Financial Reporting Manual (FRM) that contains revisions made as of January 12, 2015.

The changes were made in light of the FASB’s November 2014 issuance of ASU 2014-17 on pushdown accounting and the related rescission of SAB Topic 5.J.

For more information, including a complete list and a brief description of the recent changes, see the FRM on the SEC's Web site.

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.