A — Financial Reporting Releases | DART – Deloitte Accounting Research Tool

Subpart A — Financial Reporting Releases

Subject	Release No.	Date	Fed. Reg. Vol. and page
Codification of financial reporting policies	1	Apr. 15, 1982	47 FR 21030
Disclosure considerations relating to foreign operations and foreign currency translation effects	6	Nov. 18, 1982	47 FR 53330
Accounting for extinguishment of debt	15	Dec. 22, 1983	49 FR 54
Certification of financial statements	16	Feb. 15, 1984	49 FR 6707
Independence of accountants	291	Apr. 10, 1981	46 FR 22569
Last-In, First-Out method of accounting for inventories	889	July 2, 1981	46 FR 36127
Significance of oral guarantees to the financial reporting process	22	Dec. 19, 1985	50 FR 51671
Disclosure of the effects of the Tax Reform Act of 1986	26	Oct. 30, 1986	51 FR 39652
Accounting for loan losses by registrants engaged in lending activities	28	Dec. 1, 1986	51 FR 44446
Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues	32	Aug. 1, 1988	53 FR 29226
Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures	36	May 18, 1989	54 FR 22427
Acceptability in financial statements of an accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off	37	July 29, 1991	56 FR 37000
Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others	42	Mar. 9, 1994	59 FR 12758
Interpretation Regarding Substantive Repossession of Collateral	28A	May 12, 1994	59 FR 26109
Financial Statements and Periodic Reports For Related Issuers and Guarantors, Appendices A, B and C	55	Aug. 4, 2000	65 FR 51710
Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations	57	Sept. 14, 2001	66 FR 48336
Calculation of Average Weekly Trading Volume	58A	Sept. 27, 2001	66 FR 49274
Management's Discussion and Analysis of Financial Condition and Results of Operations	72	Dec. 19, 2003	68 FR 75065
Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1	73	May 20, 2004	69 FR 29066
Modernization of Oil and Gas Reporting	78	Dec. 31, 2008	74 FR 2192
Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies	79	Apr. 15, 2009	74 FR 18617
Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification	80A	Aug. 18, 2009	74 FR 42773
Commission Guidance Regarding Disclosure Related to Climate Change	82	Feb. 2, 2010	75 FR 6297
Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis	83	Sept. 17, 2010	75 FR 59896
Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations	87	January 30, 2020	[insert FR citation of publication]