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Electronic Code of Federal Regulations

e-CFR Data is current as of April 22, 2014

Title 17: Commodity and Securities Exchanges
PART 211—INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS


Subpart A—Financial Reporting Releases

SubjectRelease No.DateFed. Reg. Vol. and page
Codification of financial reporting policies1Apr. 15, 198247 FR 21030
Disclosure considerations relating to foreign operations and foreign currency translation effects6Nov. 18, 198247 FR 53330
Accounting for extinguishment of debt15Dec. 22, 198349 FR 54
Certification of financial statements16Feb. 15, 198449 FR 6707
Independence of accountants291Apr. 10, 198146 FR 22569
Last-In, First-Out method of accounting for inventories889July 2, 198146 FR 36127
Significance of oral guarantees to the financial reporting process22Dec. 19, 198550 FR 51671
Disclosure of the effects of the Tax Reform Act of 198626Oct. 30, 198651 FR 39652
Accounting for loan losses by registrants engaged in lending activities28Dec. 1, 198651 FR 44446
Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues32Aug. 1, 198853 FR 29226
Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures36May 18, 198954 FR 22427
Acceptability in financial statements of an accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off37July 29, 199156 FR 37000
Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others42Mar. 9, 199459 FR 12758
Interpretation Regarding Substantive Repossession of Collateral28AMay 12, 199459 FR 26109
Financial Statements and Periodic Reports For Related Issuers and Guarantors, Appendices A, B and C55Aug. 4, 200065 FR 51710
Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations57Sept. 14, 200166 FR 48336
Calculation of Average Weekly Trading Volume58ASept. 27, 200166 FR 49274
Management's Discussion and Analysis of Financial Condition and Results of Operations72Dec. 19, 200368 FR 75065
Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 173May 20, 200469 FR 29066
Modernization of Oil and Gas Reporting78Dec. 31, 200874 FR 2192
Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies79Apr. 15, 200974 FR 18617
Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification80AAug. 18, 200974 FR 42773
Commission Guidance Regarding Disclosure Related to Climate Change82Feb. 2, 201075 FR 6297
Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis83Sept. 17, 201075 FR 59896


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