SEC Updates Financial Reporting Manual

On July 11, 2012, the Securities and Exchange Commission Division of Corporation Finance updated its Financial Reporting Manual.

The changes include the age of interim financial statements, use of proforma information in MD&A, age of financial statements required in Form 8-K for smaller reporting companies and periods required for financial statements filed by Canadian issuers on Form 40-F.

A full copy of the updated Financial Reporting Manual can be seen here.

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