SEC Compliance and Disclosure Interpretations, 2nd Edition

Author: CCH Editors
Publisher: Aspen
ISBN: 9780808029120
Published In: September 2011
Format: Paperback , 780 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

A collection of "compliance and disclosure interpretations" (C&DIs), previously known as "telephone interpretations," issued by the SEC's Division of Corporation Finance regarding the statutes, regulations and forms that it administers. Organized by topic and act, the manual provides helpful guidance on how the staff might proceed under various regulatory scenarios. The manual includes citations to the controlling authority (e.g., law section, rule, item, form), as well as history notes indicating when the interpretation was issued, modified and/or rescinded. Coverage includes new and revised interpretations issued through July 8, 2011, e.g., new guidance on Regulation S-K (see Chapter 6), Form 8-K (see Chapter 15), and non-GAAP financial measures (see Chapter 24).

Foreword

Chapter 1 - Securities Act Law Sections

Chapter 2 - Securities Act Rules - General Applicability

Chapter 3 - Securities Act Rules - Particular Situations

Chapter 4 - Industry Guides

Chapter 5 - Securities Act Forms

Chapter 6 - Regulation S-K

Chapter 7 - Exchange Act Law Sections

Chapter 8 - Exchange Act Rules

Chapter 9 - Proxy Rules and Schedule 14A

Chapter 10 - Section 13(d) and 13(g) and Regulations 13D-G

Chapter 11 - Going-Private Rules and Schedule 13E-3