Holland & Knight - Securities & Financial News to Note Bulletin - July 26, 2010 - Division of Corporation Finance Publishes Revised Accounting Manual

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Securities & Financial News to Note
Bulletin - July 26, 2010

In this Issue...


President Signs Dodd-Frank Act
SEC Issues Concept Release on the U.S. Proxy System
Division of Corporation Finance Issues New CDIs Related to Rating Agency Consents in Securities Offerings
SEC Adds Three New Division of Corporation Finance Offices
Division of Corporation Finance Publishes Revised Accounting Manual
FASB Releases Proposal on Disclosure of Certain Loss Contingencies
“Filing Olympics” Discouraged in Delaware Derivative Litigation

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Division of Corporation Finance Publishes Revised Accounting Manual

July 26, 2010

On July 7, 2010, the SEC’s Division of Corporation Finance published a revised Financial Reporting Manual. The changes include issues related to Regulation S-X Rule 3-01, Rule 3-05, Article 11, general partner financial statements and other changes.

http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.pdf

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