[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-203123-105":59,"doc-detail-203123-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","heads-up-volume-16-issue-10-sec-financial-reporting-manual-frm-update","Heads Up - Volume 16 - Issue 10 - SEC Financial Reporting Manual (FRM) Update","","Heads Up summarizes the SEC Division of Corporation Finance’s Financial Reporting Manual (FRM) and highlights updates issued on April 3, 2009, following postings made by the SEC staff on December 9, 2008 and April 2, 2009. The FRM replaces the prior Staff Training Manual and provides SEC staff interpretations of form requirements and portions of Regulations S-X and S-K, including guidance on registrant financial statements, acquirees and equity method investees, pro forma information, MD&A, and non-GAAP measures.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/heads-up-volume-16-issue-10-sec-financial-reporting-manual-frm-update/203123/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/heads-up-volume-16-issue-10-sec-financial-reporting-manual-frm-update/203123.png","ImageObject",300,407,{"name":92,"@type":93},"Dipper","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-07","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of the SEC Financial Reporting Manual (FRM)?","Question",{"text":112,"@type":113},"The FRM provides the SEC staff’s interpretations of form requirements and parts of Regulations S-X and S-K, with guidance on topics such as financial statements, pro forma information, MD&A, and non-GAAP measures.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the updated FRM (April 2, 2009) affect the appendix in this Heads Up?",{"text":117,"@type":113},"The April 2, 2009 update includes new information and updates to some additions and changes summarized in the appendix of this Heads Up.",{"name":119,"@type":110,"acceptedAnswer":120},"Why should readers check the SEC website for the most current FRM version?",{"text":121,"@type":113},"The SEC staff indicated it will update the FRM periodically, posting changes in the “What’s New” section and indicating the date of the last update in each FRM section.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},203123,1788555808,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":34,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","February 10, 2009  \nVolume 16, Issue 10  \nHeads Up  \nIn This Issue:  \n• Appendix—Summary of Certain Additions/Changes in the FRM  \nThe FRM contains roughly twice the information that was in the Staff Training Manual and is easier to read and more user-friendly.  \nSEC Issues Financial Reporting Manual.  \nby Deloitte & Touche LLP's Accounting Standards and Communications and SEC Services Groups  \nUpdated April 3, 2009: This Heads Up summarizes the Financial Reporting Manual (FRM) that the SEC’s Division of Corporation Finance staff (the “SEC staff”) posted to its Web site on December 9, 2008. The SEC staff posted an update to the FRM on April 2, 2009. The April 2, 2009, updated FRM includes new information as well as updates to some of the additions and changes we have summarized in the Appendix of this Heads Up. In addition, the SEC staff has indicated that it will update the FRM periodically. Readers should refer to the SEC’s Web site for the most current version of the FRM.  \nRecently, the SEC’s Division of Corporation Finance issued its new Financial Reporting Manual (FRM) . The FRM replaces the Division of Corporation Finance—Accounting Rules and Practices: An Overview (the Staff Training Manual), which was last updated in 2000. It provides the SEC staff’s interpretations of form requirements and portions of Regulations S-X and S-K, including guidance on topics such as the form and content of a registrant’s financial statements, providing separate financial statements of businesses acquired or to be acquired (“acquirees”) and investments in entities accounted for under the equity method (“equity method investees”), pro forma financial information, Management’s Discussion and Analysis (MD&A), and non-GAAP financial measures.  \nThe FRM contains roughly twice the information that was in the Staff Training Manual and is easier to read and more user-friendly. Although the FRM is specifically intended for the SEC staff, it contains useful information for registrants and therefore has been posted to the SEC’s Web site. It updates the Staff Training Manual content for several new rules and interpretations that have been published since 2000, such as SEC final rule releases, SEC Regulations Committee meeting minutes, and new FASB standards. For example, the FRM updates the Staff Training Manual for items such as:  \n• The revised filing deadlines for large accelerated, accelerated, and nonaccelerated filers, and SEC reporting considerations for well-known seasoned issuers.  \n• The accelerated filing deadlines and other changes made in the revised Form 8-K disclosure requirements.1  \n• The effects of Statements 141(R)2 and 1603 on SEC reporting.  \n• Regulation S-X, Rule 3-10.4  \n• Regulation S-X, Rule 3-16.5  \n1 SEC Final Rule Release No. 33-8400, Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date.  \n2 FASB Statement No. 141(R), Business Combinations.  \n3 FASB Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51.  \n4 SEC Regulation S-X, Rule 3-10,“Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered.”  \n5 SEC Regulation S-X, Rule 3-16,“Financial Statements of Affiliates Whose Securities Collateralize an Issue Registered or Being Registered.”  \n• The SEC final rule on non-GAAP financial measures.6  \n• SEC reporting considerations for:  \no Foreign private issuers and domestic companies that acquire or have investmentsin foreign businesses.  \no Smaller reporting companies.  \no Shell companies.  \nThe Appendix of this Heads Up includes a table summarizing, by FRM topic number, certain more important additions or changes to the FRM. Note that several topics are marked as “reserved” in the FRM’s table of contents. Also note that Topic 6 has not yet been updated for the SEC’s final rule on foreign issuer reporting enhancements.7 The SEC staff intends to update the FRM periodically, will post changes in the “What’s ","cbCaiaXxFLvMyJFB","https://ap.wps.com/l/cbCaiaXxFLvMyJFB","pdf",148902,"English","# In This Issue\n## Appendix—Summary of Certain Additions/Changes in the FRM","[{\"question\":\"What is the purpose of the SEC Financial Reporting Manual (FRM)?\",\"answer\":\"The FRM provides the SEC staff’s interpretations of form requirements and parts of Regulations S-X and S-K, with guidance on topics such as financial statements, pro forma information, MD\\u0026A, and non-GAAP measures.\"},{\"question\":\"How does the updated FRM (April 2, 2009) affect the appendix in this Heads Up?\",\"answer\":\"The April 2, 2009 update includes new information and updates to some additions and changes summarized in the appendix of this Heads Up.\"},{\"question\":\"Why should readers check the SEC website for the most current FRM version?\",\"answer\":\"The SEC staff indicated it will update the FRM periodically, posting changes in the “What’s New” section and indicating the date of the last update in each FRM section.\"}]","Heads Up - Volume 16 - Issue 10 - SEC Financial Reporting Manual (FRM) Update | PDF",18]