Title 17
PART 211 SUBPART A
Subpart A - Financial Reporting Releases 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
| 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 |
- 15 U.S.C. 77g, 15 U.S.C. 77s(a),15 U.S.C. 77aa(25) and (26), 15 U.S.C. 78c(b), 17 CFR 78l(b) and 13(b), 17 CFR 78m(b) and 15 U.S.C. 80a-8, 30(e) 15 U.S.C. 80a-29(e), 15 U.S.C. 80a-30, and 15 U.S.C. 80a-37(a).