On June 30, 2009, the Financial Accounting Standards Board (FASB) established the FASB Accounting Standards Codification as the source of authoritative non-SEC accounting principles to be applied by nongovernmental entities in the preparation of financial statements in conformity with U.S. GAAP. On August 8, 2011, the SEC adopted technical amendments to its various rules and forms to conform them to the FASB Accounting Standards Codification.

The FASB Accounting Standards Codification affects those SEC rules, regulations, releases and staff bulletins that refer to specific FASB standards or other private sector standard-setter literature under U.S. GAAP, because such references are now superseded by the FASB Accounting Standards Codification. The technical amendments include revision of certain rules in Regulation S-X, certain items in Regulation S-K, and various rules and forms under the Securities Act, Exchange Act and Investment Company Act. All of the changes are technical in nature and none of the changes are intended to represent a substantive change in the underlying rules or forms. The amendments are effective August 12, 2011.

http://www.sec.gov/rules/final/2011/33-9250.pdf