Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 12/31/2022)

  Revised to reflect to amendments to Rules 3-10 and 3-16 and addition of new rules 13-01 and 13-02 of Regulation S-X; clarify implementation date of ASU 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts for certain registration statements; updated the contact information for CF-OCA; updated the EGC revenue threshold based on the inflation-related adjustment announced in September 2022; and removed certain outdated information, such as guidance on the adoption of ASC 606.

Compliance and Disclosure Interpretations

• Exchange Act Rules (UPDATED 01/27/23)
  • Section 121H. Requirements Under Section 10D: Rule 10D-1 ― Listing standards relating to recovery of erroneously awarded compensation
    • New Question 121H.01
    • New Question 121H.02
    • New Question 121H.03
    • New Question 121H.04
• Exchange Act Forms (UPDATED 01/31/23)
  • Section 104. Form 10-K
    • New Question 104.19 [same as Exchange Act Rules Question 121H.01]
  • Section 110. Form 20-F
    • New Question 110.08 [same as Exchange Act Rules Question 121H.02]
    • New Question 110.09 [same as Exchange Act Rules Question 121H.01]
  • Section 112. Form 40-F
    • New Question 112.03 [same as Exchange Act Rules Question 121H.03]
    • New Question 112.04 [same as Exchange Act Rules Question 121H.01]