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FASB updates SEC sections of Codification

  • FASB document Image

Jul 29, 2019

The FASB has issued an Accounting Standards Update (ASU), “Codification Updates to SEC Sections — Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10532, Disclosure Update and Simplification, and Nos. 33-10231 and 33-10442, Investment Company Reporting Modernization, and Miscellaneous Updates (SEC Update).”

The ASU aligns the guidance in various SEC sections of the Codification with the requirements of certain SEC final rules.

For more in­for­ma­tion, see the ASU on the FASB’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.