The 2015 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosures reproduces the latest requirements, as of November 18, 2014, for preparing financial statements and related disclosure documents filed with the SEC.
- 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 2015 SEC Handbook includes the following new and updated material:
- Recent additions to the SEC s Codification of Financial Reporting Policies that provide guidance on when a money market fund investment can continue to be treated as a cash equivalent under U.S. GAAP, as well as guidance on the amortized cost method of valuation and other valuation concerns for stable net asset value money market funds.
- Staff Accounting Legal Bulletin No. 115
- New rules and forms that apply to providers of third-party due diligence services for asset-backed securities and implement the Dodd-Frank Act s requirement that issuers and underwriters of asset-backed securities make publicly available the findings and conclusions of any third-party due diligence report obtained by the issuer or underwriter.
