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Division of Corporation Finance Disclosure GuidanceFrequently Requested Accounting and Financial Reporting Interpretations and GuidanceCurrent Accounting and Disclosure IssuesSEC Staff Training Manual — Accounting Disclosure Rules and PracticesExcerpts From Speeches by the Staff of the Office of the Chief Accountant Through December 6, 2001AICPA National Conference on Current SEC [and PCAOB] DevelopmentsCompliance and Disclosure InterpretationsCAQ SEC Regulations CommitteeInternational Practices Task ForceForeign Private IssuerInternational Financial Reporting and Disclosure IssuesTransitional FAQs Regarding Amended Regulation S-K Items 101, 103 and 105Staff Observations of Custom Axis TagsStaff Observations of Custom Tag RatesStaff Observations in the Review of Smaller Reporting Company IPOs — March 4, 2009Staff Observations in the Review of Executive Compensation DisclosureStaff Observations in the Review of IFRS Financial StatementsStaff Observations From Review of Interactive Data Financial Statements (From December 13, 2011)Staff Interpretations and FAQs Related to Interactive Data DisclosureDivision of Corporation Finance Guidance on Form D Filing ProcessFrequently Asked Questions: Exemptive Order on Management's Report on Internal Control over Financial Reporting and Related Auditor Report (January 21, 2005)Staff Statement on Management's Report on Internal Control Over Financial ReportingFrequently Asked Questions for Current Report on Form 8-K (November 23, 2004)Securities Offering Reform Transition Questions and Answers (September 13, 2005)Securities Offering Reform Questions and Answers (November 30, 2005)Application of the Commission's Rules on Auditor Independence Frequently Asked Questions (June 27, 2019)Staff Guidance for Financial Institutions Filing Proxy Statements in Connection with the TARP Capital Purchase ProgramStaff Guidance for EDGAR Filings for Asset-Backed Securities Issuers (September 24, 2018)Staff Guidance for EDGAR Filings for Asset-Backed Securities Issuers (November 30, 2016)Effective Date Provisions of FASB Interpretation No. 46 With Regard to Foreign Private IssuersClarification of the SEC Staff's Interpretation of Certain Accounting Issues and Their Application Under GAAP Relating to Operating LeasesAppropriate Application of the Stock Option Accounting LiteratureJOBS ActComfort Letter Procedures Relating to Capsule Financial Information Presented In a Registration Statement Prior to the Issuance of the Year-End Financial StatementsStaff Letters to IndustrySample Letter to Companies Regarding Their XBRL DisclosuresSample Letter to Companies Regarding China-Specific DisclosuresSample Letter to Companies Regarding Disclosures Pertaining to Russia’s Invasion of Ukraine and Related Supply Chain IssuesSample Letter to China-Based CompaniesSample Letter to Companies Regarding Climate Change DisclosuresSample Letter to Companies Regarding Securities Offerings During Times of Extreme Price VolatilitySample Letter Sent to Certain Issuers Who Failed to File Annual Reports Required by Regulation ASample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation RelationshipsSample Letter Explaining Transition to EDGAR Submission and Filing of Draft Registration StatementsSample Letter Sent to Financial Institutions Regarding Their Structured Note Offerings Disclosure in Their Prospectus Supplements and Exchange Act ReportsSample Letter Sent to Public Companies on Accounting and Disclosure Issues Related to Potential Risks and Costs Associated With Mortgage and Foreclosure-Related Activities or ExposuresSample Letter Sent to Public Companies Asking for Information Related to Repurchase Agreements, Securities Lending Transactions, or Other Transactions Involving the Transfer of Financial AssetsSample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan LossesSample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements)Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations (Off-Balance Sheet Entities)Sample Letter Sent in Response to Inquiries Related to Filing Restated Financial Statements for Errors in Accounting for Stock Option GrantsSmall Entity Compliance GuidesDear CFO letters and SEC releases for Investment Companies
Division of Corporation Finance Disclosure GuidanceFrequently Requested Accounting and Financial Reporting Interpretations and GuidanceCurrent Accounting and Disclosure IssuesSEC Staff Training Manual — Accounting Disclosure Rules and PracticesExcerpts From Speeches by the Staff of the Office of the Chief Accountant Through December 6, 2001AICPA National Conference on Current SEC [and PCAOB] DevelopmentsCompliance and Disclosure InterpretationsCAQ SEC Regulations CommitteeInternational Practices Task ForceForeign Private IssuerInternational Financial Reporting and Disclosure IssuesTransitional FAQs Regarding Amended Regulation S-K Items 101, 103 and 105Staff Observations of Custom Axis TagsStaff Observations of Custom Tag RatesStaff Observations in the Review of Smaller Reporting Company IPOs — March 4, 2009Staff Observations in the Review of Executive Compensation DisclosureStaff Observations in the Review of IFRS Financial StatementsStaff Observations From Review of Interactive Data Financial Statements (From December 13, 2011)Staff Interpretations and FAQs Related to Interactive Data DisclosureDivision of Corporation Finance Guidance on Form D Filing ProcessFrequently Asked Questions: Exemptive Order on Management's Report on Internal Control over Financial Reporting and Related Auditor Report (January 21, 2005)Staff Statement on Management's Report on Internal Control Over Financial ReportingFrequently Asked Questions for Current Report on Form 8-K (November 23, 2004)Securities Offering Reform Transition Questions and Answers (September 13, 2005)Securities Offering Reform Questions and Answers (November 30, 2005)Application of the Commission's Rules on Auditor Independence Frequently Asked Questions (June 27, 2019)Staff Guidance for Financial Institutions Filing Proxy Statements in Connection with the TARP Capital Purchase ProgramStaff Guidance for EDGAR Filings for Asset-Backed Securities Issuers (September 24, 2018)Staff Guidance for EDGAR Filings for Asset-Backed Securities Issuers (November 30, 2016)Effective Date Provisions of FASB Interpretation No. 46 With Regard to Foreign Private IssuersClarification of the SEC Staff's Interpretation of Certain Accounting Issues and Their Application Under GAAP Relating to Operating LeasesAppropriate Application of the Stock Option Accounting LiteratureJOBS ActComfort Letter Procedures Relating to Capsule Financial Information Presented In a Registration Statement Prior to the Issuance of the Year-End Financial StatementsStaff Letters to IndustrySample Letter to Companies Regarding Their XBRL DisclosuresSample Letter to Companies Regarding China-Specific DisclosuresSample Letter to Companies Regarding Disclosures Pertaining to Russia’s Invasion of Ukraine and Related Supply Chain IssuesSample Letter to China-Based CompaniesSample Letter to Companies Regarding Climate Change DisclosuresSample Letter to Companies Regarding Securities Offerings During Times of Extreme Price VolatilitySample Letter Sent to Certain Issuers Who Failed to File Annual Reports Required by Regulation ASample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation RelationshipsSample Letter Explaining Transition to EDGAR Submission and Filing of Draft Registration StatementsSample Letter Sent to Financial Institutions Regarding Their Structured Note Offerings Disclosure in Their Prospectus Supplements and Exchange Act ReportsSample Letter Sent to Public Companies on Accounting and Disclosure Issues Related to Potential Risks and Costs Associated With Mortgage and Foreclosure-Related Activities or ExposuresSample Letter Sent to Public Companies Asking for Information Related to Repurchase Agreements, Securities Lending Transactions, or Other Transactions Involving the Transfer of Financial AssetsSample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan LossesSample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements)Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations (Off-Balance Sheet Entities)Sample Letter Sent in Response to Inquiries Related to Filing Restated Financial Statements for Errors in Accounting for Stock Option GrantsSmall Entity Compliance GuidesDear CFO letters and SEC releases for Investment Companies