Yesterday, the SEC’s Division of Corporation Finance published an update to its Financial Reporting Manual (FRM). Updated sections of the FRM are those designated as “(Last updated: 3/31/2010)” and include the following:

• 1170 Predecessor Financial Statements.
• 2005.5 Acquiree of an Acquiree or Investee of an Acquiree.
• 2015 Measuring Significance — Basics [S-X 3-05(b)(2)].
• 2025.10 Significance Implementation — Registrant Is a Successor to a Predecessor Company.
• 2025.11 Significance Implementation — Acquisition of a Business That Is a Successor to a Predecessor Company.
• 2035.4 Significance – Financial Statements Used to Measure Significance.
• 2045.5 1933 Act Registration Statement — Age of ANNUAL Financial Statements.
• 2070 SAB 80: Application of S-X 3-05 in Initial Registration Statements (SAB Topic 1J).
• 2100 Disposition of a Business.
• 2310 Real Estate Operations — When to Present Financial Statements.
• 2805 General Partner, Where a Registrant Is a Limited Partnership.
• 3230 Pro Forma Condensed Income Statement.
• 3250.1 Purchase Accounting.
• 4110.5 The following chart outlines the application of certain PCAOB requirements in various filings with the SEC. . . .
• 13210.2 Predecessor financial statements are required to be retrospectively reclassified to reflect the impact of a successor’s discontinued operations. . . .
• 13400 Change in the Reporting Entity or a Business Combination Accounted for in a Manner Similar to a Pooling of Interests.
• 16600 Auditor Independence.

For the text of the updated sections, see the FRM on the SEC’s Web site.