Transcription of Financial Reporting Manual 2020 - SEC
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Financial Reporting Manual 2020 - SEC
Division of Corporation Finance Financial Reporting Manual Disclaimer: This Manual was originally prepared by the staf of the Division of Corporation Finance to serve as internal guidance. In 2008, in an efort to increase transparency of informal staf interpretations, the Division posted a version of the Manual to its website. Because of its informal nature, the Manual does not necessarily contain a discussion of all material considerations necessary to reach an accounting or disclosure conclusion. Such conclusions about a particular transaction are very fact dependent and require careful analysis of the transaction and of the relevant authoritative accounting literature and Commission requirements. The information in this Manual is non-authoritative. If it conficts with authoritative or source material, the authoritative or source material governs.
Financial Reporting Manual ... Clarified audit requirements for a special-purpose acquisition company (“SPAC”) registrant’s non-reporting target in Form S-4/Form F-4. ... 1370 Combined Periodic Reporting . 1400 General Considerations (All Filings) 1410 Basis of Reporting . 1420 [Reserved] 1430 Guaranteed Securities .
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