1110 Audited Annual Financial Statements.1100 Financial Statements and Schedules in Registration and Proxy Statements. As a result, some of the information in this manual may not be up to date. The information included in this Manual may be updated from time to time and positions may change. The guidance is not a rule, regulation or statement of the Commission and the Commission has neither approved nor disapproved this information. The information presented also may not reflect the views of other Divisions and Offices at the Commission. If it conflicts with authoritative or source material, the authoritative or source material governs. The information in this Manual is non-authoritative. Such conclusions about a particular transaction are very fact dependent and require careful analysis of the transaction and of the relevant authoritative accounting literature and Commission requirements. Because of its informal nature, the Manual does not necessarily contain a discussion of all material considerations necessary to reach an accounting or disclosure conclusion. In 2008, in an effort to increase transparency of informal staff interpretations, the Division posted a version of the Manual to its website. We now provide access to the Division’s informal accounting guidance in the FRM in two formats.įirst, a new web-based format (see below) that is easy to access and navigate and second, the traditional PDF format.ĭisclaimer: This Manual was originally prepared by the staff of the Division of Corporation Finance to serve as internal guidance. Welcome to the Division of Corporation Finance’s Financial Reporting Manual (FRM).
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