Updated SEC Financial Reporting Manual

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11 Aug 2009

The SEC Division of Corporation Finance has updated its Financial Reporting Manual.

This 323-page manual is an informal reference document for SEC staff and provides general guidance only. The SEC has made it available on its public website.

Topics covered in the Division of Corporation Finance Financial Reporting Manual include:

  • Registrant's financial statements
  • Other financial statements required
  • Pro forma financial information
  • Independent accountant's involvement
  • Smaller reporting companies
  • Foreign private issuers & foreign businesses
  • Related party matters
  • Non-GAAP measures of financial performance, liquidity and net worth
  • Management's discussion and analysis of financial position and results of operations (MD&A)
  • Reverse acquisitions and reverse recapitalizations
  • Effects of subsequent events on financial statements required in filings
  • Tender offers
  • Employee stock benefit plans
  • Multijurisdictional disclosure system
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