SEC Handbook 2010: Rules & Forms Financial Statement & Disclosure

2010 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosures reproduces SEC regulations, forms, and staff interpretations necessary for preparing a company’s financial disclosures. Now in its 20th Edition, the SEC Handbook is a compendium of requirements for drafting and filing financial statements and related disclosures with the Commission. The SEC Handbook therefore includes Regulations S-X, S-K and S-T, forms and instructions for selected registration statements and Exchange Act reports, selected Exchange Act rules, and interpretative materials such as the codification of financial reporting policies, staff accounting bulletins, and staff legal bulletins.

The new edition reflects amendments to forms and rules adopted since the previous edition. These include amendments to Regulations S-X, S-K and S-T, as well as to many forms (including Forms 6-K, 10-K, 10-Q, 20-F, 40-F, F-3, F-9, F-10, S-3 and S-8). New rules featured in this edition include Rules 405 and 406T of Regulation S-T (interactive data files) and Subpart 1200 of Regulation S-K (oil and gas producing activities). New Staff Accounting Bulletins include Nos. 111 (other-than-temporary impairment of investments), 112 (business combinations and noncontrolling interests) and 113 (oil and gas), which revised Topics 2, 5, 6 and 12 of the SAB codification. Also featured is new Staff Legal Bulletin 14E on shareholder proposals concerning risk and CEO succession planning. In addition, the work includes changes to the Codification of Financial Reporting Policies Sections 101 (guidance on FASB’s accounting statements codification) and 201.01–201.02 (sections removed and reserved). Finally, the new edition reflects 2009 updates to SEC staff’s Compliance and Disclosure Interpretations for Form 8-K.