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Technical Amendments to Rules, Forms, Schedules, and Codification of Financial Reporting Policies

SEC · final-rule · Published 2009-04-23 · Effective 2009-04-23 · 74 FR 18612

Document

Document number
E9-9089
Federal Register citation
74 FR 18612
CFR reference
17 CFR 210
Type
Rule
Action
Final rule; technical amendment.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2009-04-23
Effective date
2009-04-23
Docket
Release Nos. 33-9026

Abstract

The Securities and Exchange Commission ("Commission") is adopting technical amendments to various rules, forms and schedules under the Securities Act of 1933 ("Securities Act") and the Securities Exchange Act of 1934 ("Exchange Act"). The Commission also is making certain technical changes to the Codification of Financial Reporting Policies ("CFRP"). These revisions are necessary to conform those rules, forms, schedules and the CFRP to two recently issued Statements of Financial Accounting Standards ("SFAS") issued by the Financial Accounting Standards Board ("FASB"). SFAS 141 (revised 2007), Business Combinations, and SFAS 160, Noncontrolling Interests in Consolidated Financial Statements--an amendment of ARB No. 51 (collectively "Statements") were both issued in December 2007. The technical amendments include revision of certain rules in Regulation S- X, certain items in Regulation S-K, certain sections in the CFRP and various forms and schedules prescribed under the Securities Act and Exchange Act.

Source

Authoritative
Federal Register document
Machine
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