SEC Handbook: Rules and Forms for Financial Statement and Related Disclosure, 2017 Edition
- Binding: Paperback
- Author: Wolters Kluwer
- Publish Date: 2016-12-19
This 2017 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related DisclosureÂ reproduces the latest requirements, as of November 9, 2016, for preparing financial statements and related disclosure documents filed with the SEC.
- The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations and other materials specifically related to preparing financial statements and other SEC disclosure documents.
- The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.).
- It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins and the Codification of Financial Reporting Policies
The 2017 Edition includes the following new and updated material:
- Updates to the SEC s JOBS Act FAQs
- Amendments to revise the Exchange Act Rule 12g5-1 s definition of held of record to exclude certain securities and to establish a non-exclusive safe harbor
- Amendments to SEC rules to reflect the new, higher registration and reporting-suspension thresholds
- Revisions and additions to Regulation S-X to modernize reporting and disclosure by registered investment companies