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SEC updates Financial Reporting Manual

  • SEC (US Securities and Exchange Commission) Image

Aug 26, 2015

The SEC’s Division of Corporation Finance has published an update to its Financial Reporting Manual (FRM) that contains revisions made as of August 25, 2015.

Two FRM paragraphs containing guidance for delinquent filers were revised. For more in­for­ma­tion, see Deloitte's related journal entry and 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.