Changes that are administrative in nature for example, section reference updates or grammatical improvements are not marked with a date tag. Below is a summary of changes included in this update and a brief description of the change. Clicking the linked section number will direct you to the location of the change in the document. You may click on the embedded link in the document to return to this page.
For questions related to these amendments, please contact the individual s listed on the related rulemaking. Due to the volume of these revisions, e. Clarified that Rule of Regulation S-X applies only to the financial statements included in a Form 8-K and not to the timely filing requirement of the Form itself. Clarified Rule of Regulation S-X income test calculation when there is more than one equity method investee. CF-OCA performs the following functions that may result in communications with companies and their advisors: Acts on behalf of the Commission to grant relief under Rule of Regulation S-X.
The staff has authority, where consistent with investor protection, to permit registrants to omit, or substitute for, required financial statements. Requests for this relief should be submitted by email. Call and ask for the appropriate person listed below to discuss questions about potential relief:.
Rules and — Jaime John. Article 11 and Rule — Todd Hardiman. Rules and g — Jarrett Torno. Rules and — Jarrett Torno. Rule and — Jessica Barberich. Answers interpretive request letters and provides informal interpretive advice about the form and content of financial statements and other financial information required to be included in Commission filings. Requests for interpretive letters should be submitted by email. Requests for informal interpretive advice should be submitted by online form or by calling While the statements made by the staff on the telephone are intended to be helpful to the persons making the inquiries, they are not binding due to their informal nature.
Helps identify and explain the applicable rules, regulations, forms, and guidance that affect the form and content of financial statements and other financial information required to be included in Commission filings.
Requests for this assistance should be submitted by online form or by calling Explanation of Abbreviations. Dollar Is Not the Reporting Currency.
Topic 7: Related Party Matters [Reserved]. Search SEC. Securities and Exchange Commission. Financial Reporting Manual. Search Financial Reporting Manual:. Explanation of Abbreviations. Recent Download and Summary of changes Updated: November 18, Due to the volume of these revisions, e. Clarified that Rule of Regulation S-X applies only to the financial statements included in a Form 8-K and not to the timely filing requirement of the Form itself.
Clarified Rule of Regulation S-X income test calculation when there is more than one equity method investee. Company Filings. Back to Table of Contents.
CF-OCA performs the following functions that may result in communications with companies and their advisors:. Search SEC.
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