On July 11, 2012, the Securities and Exchange Commission ("SEC") Division of Corporation Finance updated its Financial Reporting Manual. Among the changes included in the updated Financial Reporting Manual are revisions to issues related to age of interim financial statements, use of pro forma information in MD&A, age of financial statements 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 read here.
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SEC updates financial reporting manual
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