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SEC publishes a review of international reporting issues

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12 Dec 2000

We have posted a comprehensive review of US SEC International Financial Reporting and Disclosure Issues prepared by the staff of the US SEC Division of Corporation Finance.

Topics addressed are:
  • Overview of Disclosure Rules Applicable to Foreign Issuers
  • Recent Commission Actions and Other Topical Information
  • Staff Processing and Review of Filings
  • Audit Reports and Independent Auditors
  • Issues Encountered in Reconciliations to US GAAP
  • International Accounting Standards
  • Reporting Currency
  • Other Disclosure Issues and Staff Interpretations
  • Reporting in Highly Inflationary Economies
  • Privatizations of Government-Owned Enterprises
  • Domestic Issuers with Acquired Foreign Businesses
  • Multi-Jurisdictional Disclosure System (MJDS) Reconciliation Requirements
Update as of May 2006: The above review is now out of date. Currently, the most recent version was issued (PDF 362k). You can always find the latest summary of SEC International Financial Reporting and Disclosure Issues on the SEC Division of Corporation Finance Webpage.

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.