17 C.F.R. Subpart A—Financial Reporting Releases
Title 17 - Commodity and Securities Exchanges
Title 17: Commodity and Securities Exchanges
PART 211—INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS
Subpart A—Financial Reporting Releases
---------------------------------------------------------------------------------------------------------------- Release Subject No. Date Fed. Reg. Vol. and page----------------------------------------------------------------------------------------------------------------Codification of financial reporting policies....... 1 Apr. 15, 1982 47 FR 21030Disclosure considerations relating to foreign 6 Nov. 18, 1982 47 FR 53330 operations and foreign currency translation effects.Accounting for extinguishment of debt.............. 15 Dec. 22, 1983 49 FR 54Certification of financial statements.............. 16 Feb. 15, 1984 49 FR 6707Independence of accountants........................ 291 Apr. 10, 1981 46 FR 22569Last-In, First-Out method of accounting for 889 July 2, 1981 46 FR 36127 inventories.Significance of oral guarantees to the financial 22 Dec. 19, 1985 50 FR 51671 reporting process.Disclosure of the effects of the Tax Reform Act of 26 Oct. 30, 1986 51 FR 39652 1986.Accounting for loan losses by registrants engaged 28 Dec. 1, 1986 51 FR 44446 in lending activities.Statement of the Commission Regarding Disclosure 32 Aug. 1, 1988 53 FR 29226 Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues.Management's Discussion and Analysis of Financial 36 May 18, 1989 54 FR 22427 Condition and Results of Operations; Certain Investment Company Disclosures.Acceptability in financial statements of an 37 July 29, 1991 56 FR 37000 accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off.Statement of the Commission Regarding Disclosure 42 Mar. 9, 1994 59 FR 12758 Obligations of Municipal Securities Issuers and Others.Interpretation Regarding Substantive Repossession 28A May 12, 1994 59 FR 26109 of Collateral.Financial Statements and Periodic Reports For 55 Aug. 4, 2000 65 FR 51710 Related Issuers and Guarantors, Appendices A, B and C.Bookkeeping Services Provided by Auditors to Audit 57 Sept. 14, 2001 66 FR 48336 Clients in Emergency or Other Unusual Situations.Calculation of Average Weekly Trading Volume....... 58A Sept. 27, 2001 66 FR 49274Management's Discussion and Analysis of Financial 72 Dec. 19, 2003 68 FR 75065 Condition and Results of Operations.Commission Guidance Regarding the Public Company 73 May 20, 2004 69 FR 29066 Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1.----------------------------------------------------------------------------------------------------------------
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