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SEC staff updates Financial Reporting Manual

  • SEC (US Securities and Exchange Commission) Image

Dec 04, 2017

The SEC’s Division of Corporation Finance has published an update to its Financial Reporting Manual (FRM).

The updates include:

  • Re­vi­sions to Sections 3250.1(m) and 3250.1(n) with respect to “the pro forma impact of adopting new accounting standards.”
  • Changes to Sec­tion 10230.1 to “address adoption of new accounting standards after EGC status is lost.”
  • Revisions to Sections 11100 and 11200 to clarify — for certain public business entities — the effective dates of FASB Accounting Standards Update Nos. 2014-09, Revenue From Contracts With Customers, and 2016-02, Leases.

For more in­for­ma­tion, 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.