Subpart A - FINANCIAL REPORTING RELEASES
Current through October 31, 2024
| Subject | Release No. | Date | Fed. Reg. Vol. and page |
| Codification of financial reporting policies | 1 | Apr. 15, 1982 | 47 FR 21030 |
| Disclosure considerations relating to foreign operations and foreign currency translation effects | 6 | Nov. 18, 1982 | 47 FR 53330 |
| Accounting for extinguishment of debt | 15 | Dec. 22, 1983 | 49 FR 54 |
| Certification of financial statements | 16 | Feb. 15, 1984 | 49 FR 6707 |
| Independence of accountants | 291 | Apr. 10, 1981 | 46 FR 22569 |
| Last-In, First-Out method of accounting for inventories | 889 | July 2, 1981 | 46 FR 36127 |
| Significance of oral guarantees to the financial reporting process | 22 | Dec. 19, 1985 | 50 FR 51671 |
| Disclosure of the effects of the Tax Reform Act of 1986 | 26 | Oct. 30, 1986 | 51 FR 39652 |
| Accounting for loan losses by registrants engaged in lending activities | 28 | Dec. 1, 1986 | 51 FR 44446 |
| Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues | 32 | Aug. 1, 1988 | 53 FR 29226 |
| Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures | 36 | May 18, 1989 | 54 FR 22427 |
| Acceptability in financial statements of an accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off | 37 | July 29, 1991 | 56 FR 37000 |
| Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others | 42 | Mar. 9, 1994 | 59 FR 12758 |
| Interpretation Regarding Substantive Repossession of Collateral | 28A | May 12, 1994 | 59 FR 26109 |
| Financial Statements and Periodic Reports For Related Issuers and Guarantors, Appendices A, B and C | 55 | Aug. 4, 2000 | 65 FR 51710 |
| Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations | 57 | Sept. 14, 2001 | 66 FR 48336 |
| Calculation of Average Weekly Trading Volume | 58A | Sept. 27, 2001 | 66 FR 49274 |
| Management's Discussion and Analysis of Financial Condition and Results of Operations | 72 | Dec. 19, 2003 | 68 FR 75065 |
| Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1 | 73 | May 20, 2004 | 69 FR 29066 |
| Modernization of Oil and Gas Reporting | 78 | Dec. 31, 2008 | 74 FR 2192 |
| Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies | 79 | Apr. 15, 2009 | 74 FR 18617 |
| Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification | 80A | Aug. 18, 2009 | 74 FR 42773 |
| Commission Guidance Regarding Disclosure Related to Climate Change | 82 | Feb. 2, 2010 | 75 FR 6297 |
| Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis | 83 | Sept. 17, 2010 | 75 FR 59896 |
| Commission Guidance on Management's Discussion and Analysis of Financial Condition and Results of Operations | 87 | January 30, 2020 | 85 FR 10570 |