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SEC 'Current Accounting and Disclosure Issues'

  • SEC (US Securities and Exchange Commission) (dark gray) Image

11 Dec 2005

The Division of Corporation Finance of the US Securities and Exchange Commission has published its latest list of (PDF 250k) as of 1 December 2005. This first section of the list is a review of recent and proposed rules and interpretations from the Commission.

The second section is staff guidance and comments on current accounting and disclosure matters based on the Division's reviews of the filings of the 15,000 SEC registrants. The list is divided into the following sections:

I. RECENT RULES, PROPOSED RULES, INTERPRETIVE BULLETINS, AND OTHER COMMISSION ACTIVITY

  • A. Final Rules Regarding Securities Offering Reform
  • B. Regulatory Relief and Assistance for Hurricane Katrina Victims
  • C. Employee Stock Options
  • D. Final Rule regarding IFRS First-time Adopters
  • E. Final Rules Regarding Use of Form S-8, Form 8-K, and Form 20-F by Public Shell Companies
  • F. Final Rules Regarding Asset-Backed Securities
  • G. Final Rules and Concept Release Regarding the Use of Tagged Data
  • H. Accelerated Filer
  • I. Management's Report on Internal Control over Financial Reporting and Certification of Disclosure
  • in Exchange Act Periodic Reports
  • J. Management's Discussion and Analysis
  • K. Rule Proposals Related to Proxy Materials
  • L. Public Release of Comment Letters and Responses
  • M. Recent Enforcement Actions Involving MD&A;
  • N. Recent Enforcement Actions Involving GAAP II. OTHER CURRENT ACCOUNTING AND DISCLOSURE ISSUES
  • A. Dividend Policy Disclosures
  • B. Classification and Measurement of Warrants and Embedded Conversion Features
  • C. Statement of Cash Flows
  • D. Oil and Gas
  • E. Leasing
  • F. Revenue
  • G. Business Combinations
  • H. Investments
  • I. Contingencies and Loss Reserves
  • J. Pension, Post Retirement, and Post Employment Plans
  • K. FIN 46 and Deconsolidation
  • L. Segment Disclosure
  • M. Issues Associated With SFAS 133, Accounting for Derivative Instruments and Hedging Activities
  • N. Market Risk Disclosures
  • O. Allowance for Loan Losses
  • P. Loans and Other Receivables
  • Q. Materiality Assessments and the Use of Sampling
  • R. Independent Registered Auditors III. OTHER INFORMATION ABOUT THE DIVISION OF CORPORATION FINANCE AND OTHER COMMISSION OFFICES AND DIVISIONS

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