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Spotlight

 

» SEC Fact Sheet: Amendments to the Smaller Reporting Company Definition

» SEC Modernizes the Delivery of Fund Reports and Seeks Public Feedback on Improving Fund Disclosure

» SEC proposes auditor independence rules with respect to certain loans or debtor-creditor relationships

» SEC adopts statement and interpretive guidance on public company cybersecurity disclosures

» SEC Staff issues regulatory guidance on the accounting impact of the tax reform law: Tax Cuts and Jobs Act

» SEC conforms staff guidance to new FASB revenue recognition rules

» SEC staff allows certain entities to use private company effective dates for the new revenue and leases standards

» Statement of the Division of Corporation Finance on the Conflict Minerals Decision

» Information About the Jumpstart Our Business Startups (JOBS) Act

 

 

Latest News

 

» SEC expands scope of smaller public companies that qualify for scaled disclosures

» SEC adopts amendments to inline XBRL requirements for operating companies and funds

» SEC seeks comments on how to enhance fund disclosures

» SEC adopts a new rule and related rule and form amendments that provide certain registered investment companies with an optional method to transmit shareholder reports to investors

» SEC staff issues D&DI on proxy rules and Schedules 14A/14C

» SEC Staff addresses business combinations transactions under non-GAAP financial measures

» SEC Accepts 2018 GAAP Financial Reporting Taxonomy

» SEC Chairman Statement on Cybersecurity Interpretive Guidance

» SEC Staff issues guidance regarding the application of U.S. GAAP when preparing an initial accounting of the income tax effects of the Tax Cuts and Jobs Act

» Applicability of Item 2.06 of Form 8-K with respect to reporting the impact of a change in tax rate or tax laws pursuant to the Tax Cuts and Jobs Act

» SEC seeks input on proposed amendments to the Commission’s Freedom of Information Act regulations

» SEC issues temporary final rule on “Investment Company Reporting Modernization”

» SEC amends Staff Accounting Bulletin series to make it consistent with current guidance

» SEC Division of Corporation Finance issues revised Financial Reporting Manual

» SEC staff publishes C&DI on safeguards for sensitive company information

» SEC staff issues C&DIs related to non-GAAP financial measures associated with business combinations

» SEC adopts interpretive guidance on pay ratio rule

» SEC issues updates to interpretive guidance on revenue recognition

» SEC Staff publishes report on access to capital and market liquidity  

» SEC extends revenue and leases effective dates for certain PBEs

 

 

Requests for public comments

» Amendments to the Commission’s Freedom of Information Act Regulations

» FAST Act Modernization and Simplification of Regulation S-K

» Inline XBRL Filing of Tagged Data  

» Covered Securities Pursuant to Section 18 of the Securities Act of 1933

 

 

Staff guidance and interpretations

» Accounting and Financial Reporting Guidance

» CF Disclosure Guidance Topics

» Compliance and Disclosure Interpretations

» Dear CFO Letters and Other Disclosure Guidance

» Division Policy Statements

» EDGAR Filer Guidance

» Filing Review Process

» Financial Reporting Manual

» No-Action, Interpretive and Exemptive Letters

» Staff Accounting Bulletins

» Staff Legal Bulletins

 

 

 

 

 

Video: Investing for tomorrow

Straight Talk: From the SEC

 

 

Information for:

» Investors

» Small Businesses

» Brokers-Dealers

» Funds and Advisers

» Accountants

» International

» EDGAR Filers

» XBRL Filers

 

 

Information for special categories of issuers

» Asset-Backed Securities

» Foreign Issuers

» Small Business

 

 

SEC Whistleblower information

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