Code of Federal Regulations Title 17. Commodity and Securities Exchanges 17 CFR Pt. 211, Subpt. A Subpart A—Financial Reporting Releases

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

April 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

FR-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.