2018 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure

This 2018 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2017, for preparing financial statements and related disclosure documents filed with the SEC.The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations, and other materials specifically related to preparing financial statements and other SEC disclosure documents.The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.) .It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting PoliciesThe 2018 Edition includes the following new and updated material:New Staff Accounting Bulletin No. 116, which modifies portions of existing guidance to conform authoritative accounting guidance and SEC rules, as well as FASB Accounting Standards Codification Topic 606New Staff Legal Bulletin 14I, which addresses the scope of Exchange Act Rule 14a-8(i) (5) and (i) (7) and provides information on proposals submitted on behalf of shareholders and the use of graphs and imagesRevised expiration dates in interim final rules that provide exemptions for certain security-based swapsAmendments to Regulations S-T and S-K and related forms to require certain registrants to include hyperlinks to exhibits listed in the exhibit index of filings and to submit them in HTML formatTechnical amendments to conform rules and forms to amendments made by Title I of the JOBS Act and new rules to effectuate required inflation adjustmentsA technical correction to Exchange Act Rule 12g-1 to more precisely reflect the "holder of record" threshold in Exchange Act Section 12(g) (1) Previous Edition: 2017 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454875147