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What's New in the Division of Corporation Finance
December 2007
Upcoming Roundtables
SEC Staff Roundtable on IFRS in the U.S. Markets
SEC Staff Roundtable on Practical Issues Surrounding the Use of IFRS in the U.S. in recent years, and its Potential Expanded Use in the Future
Accounting and Financial Reporting
- Selected Staff Accounting Bulletins
- Staff Accounting Bulletin No. 110, (December 21, 2007): SAB 110 expresses the views of the staff regarding the use of a "simplified" method, as discussed in SAB No. 107, in developing an estimate of expected term of "plain vanilla" share options in accordance with Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment. (PDF version)
- Commonly Requested Disclosures
No-Action, Interpretive and Exemptive Letters
- International Securities Exchange, Inc., January 3, 2008
- ACE Aviation Holdings, Inc., December 26, 2007
- Genesee Corporation, December 5, 2007
- Grupo Iusacell Celular, S.A. de C.V. (Order Granting Application for Exemption), November 26, 2007
Division Speeches and Public Statements
- Division Statement (re: Revisions to the Eligibility Requirements of Forms S-3 and F-3) before the Commission Open Meeting, by Daniel S. Greenspan, Special Counsel, Office of Rulemaking, Division of Corporation Finance, Washington, D.C. (December 11, 2007)
- Division Statement (re: Electronic Filing and Revision of Form D) before the Commission Open Meeting, by Corey A. Jennings, Attorney-Advisor, Division of Corporation Finance, Washington, D.C. (December 11, 2007)
- Division Statement (re: Oil and Gas Concept Release) before the Commission Open Meeting, by Mellissa Campbell Duru, Attorney-Advisor, Division of Corporation Finance, Washington, D.C. (December 11, 2007)
http://www.sec.gov/divisions/corpfin/cfnew/cfnew1207.shtml
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