The SEC 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, S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins and the Codification of Financial Reporting Policies.
The 2016 SEC Handbook includes the following new and updated material:
- Amendments to Item 402 of Regulation S-K and related rules and forms to require disclosure of the ratio of the median of the annual total compensation of all of a registrant s employees to the annual total compensation of the chief executive officer.
- Staff Legal Bulletin No. 14H
- Recent amendments to Regulation S-T requiring all financial reports filed by security-based swap data repositories, and requests for confidential treatment, be made electronically