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SEC updates Financial Reporting Manual

  • SEC (US Securities and Exchange Commission) Image

Mar 18, 2016

The SEC’s Division of Corporation Finance has published an update to its Financial Reporting Manual (FRM) that contains revisions made as of March 17, 2016.

The revisions include:

  • Section 2410.8 — Updates to guidance on significance testing related to equity method investments.
  • Section 10000 — Amendments to conform to the Fixing America’s Surface Transportation Act.
  • Topic 11 — Addition of implementation guidance related to the FASB’s and IASB’s standard Revenue From Contracts With Customers (issued as ASU 2014-09 by the FASB and IFRS 15 by the IASB).

For more information, see Deloitte's related journal entry as well as the updated FRM on the SEC’s Web site.

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