What's New in the Division of Corporation Finance
December 2017

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 12/01/17)

  Revised guidance related to the pro forma impact of adopting new accounting standards; revised to address adoption of new accounting standards after EGC status is lost; and clarified effective dates for ASU No. 2014-09 and ASU No. 2016-02 for certain public business entities.

Compliance and Disclosure Interpretations

• Exchange Act form 8-K (UPDATED 12/22/2017)
  • Section 110. Item 2.06 Material Impairments
    • New Question 110.02

No-Action, Interpretive and Exemptive Letters

• ARK ETF Trust, December 19, 2017
   
• Ameriprise Financial, Inc., December 8, 2017
   
• Hartford Funds NextShares Trust, December 7, 2017
   
• John Hancock Exchange-Traded Fund Trust, December 7, 2017
   
• Republic of the Philippines, December 6, 2017