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What's New in the Division of Corporation Finance
January 2015
Accounting and Financial Reporting
- Division of Corporation Finance Financial Reporting Manual (UPDATED 01/12/15)
Revisions to conform to issuance of Accounting Standards Update No. 2014-17, Business Combinations (Topic 805): Pushdown Accounting, a consensus of the FASB Emerging Issues Task Force and rescission of SAB Topic 5.J
Compliance and Disclosure Interpretations
- Securities Act Rules (UPDATED 01/23/2015)
- Section 279. Rule 905 — Resale Limitations
- Regulation S-T (UPDATED 01/23/2015)
- Section 118. Rule 304 — Graphic, Image, Audio and Video Material
No-Action, Interpretive and Exemptive Letters
- Oppenheimer & Co. Inc., January 27, 2015
- Medtronic, Inc., Medtronic Holdings Limited, and Covidien plc, January 23, 2015
- Abbreviated Tender or Exchange Offers for Non-Convertible Debt Securities, January 23, 2015
- Gilat Satellite Networks, Ltd., November 24, 2014
http://www.sec.gov/divisions/corpfin/cfnew/cfnew0115.shtml
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