SEC Regulations Committee -
Other Finalized Discussion Documents
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The SEC Regulations Committee meets periodically with the staff of the SEC to discuss emerging technical accounting and reporting issues relating to SEC rules and regulations. These formal joint meetings occur three times per year and the finalized discussion documents from these joint meetings can be accessed by clicking on the respective link.
In addition to addressing issues in joint meetings with the SEC Staff, the SEC Regulations Committee addresses emerging issues with the staff between scheduled meetings. Such issues are summarized and presented in comprehensive, free-standing discussion documents. The following is a list of issues addressed by the SEC Regulations Committee and SEC Staff in this manner:
- Updating Requirements Relating to Financial Statements Prepared Pursuant to Rule 3-16 of Regulation S-X; Applicability of Rules 3-05, 3-09 and 3-14 and Article 11 and 12 of Regulation S-X to Rule 3-16 Financial Statements; Performing the Substantial Collateral Test Under Rule 3-16; Applicability of Rule 3-16 Following the Deregistration of the Underlying Collateralized Securities or the Termination of the Associated Collateral Arrangement; Interpreting the term "Class of Securities" for Purposes of Applying Rule 3-16 (April 10, 2007) View document>>
- Application of S-X Rule 3-10 when a registrant acquires an entity that has outstanding registered debt (April 10, 2007) View document>>
