SEC Flash Report - November 2013

November 2013

On October 30, 2013, the staff of the Securities and Exchange Commission's Division of Corporation Finance published a new edition of the Division's Financial Reporting Manual. The inside cover lists a summary of the paragraphs that were updated. Some of the updates only provide clarification or housekeeping changes to the existing guidance. However, certain other updates are noteworthy and are summarized in this SEC Flash Report.