Chapter 18 — Reporting Considerations for SEC Registrants

18.1 SAB Topic 11.M Disclosures

18.2 Financial Statements and Other Affected Financial Information in Exchange Act Reports, Registration Statements, and Other Nonpublic Offerings

18.4 Permissibility of Non-PBE Adoption Dates for Other Entities’ Financial Statements or Financial Information Required in a Registrant’s Filings

18.5 Changes in Internal Control Over Financial Reporting

18.6 The Effects of Accounting Changes by a Successor Entity on the Predecessor-Period Financial Statements

The SEC staff continues to focus on the relationship between implementation issues under the leasing standard and certain SEC reporting requirements. These requirements pertain mostly to the inclusion, presentation, and disclosure of certain financial information before and after adoption of the leasing standard.