Publisher's Synopsis
This publication is a collection of " compliance and disclosureinterpretations ," previously known as " telephone interpretations ," issued by the SEC's Division of Corporation Finance regarding the statutes, regulations and forms that it administers. Organized by topic and act, the manual provides helpful guidance on how the staff might proceed under various regulatory scenarios. SEC Compliance and Disclosure Interpretations includes links to the controlling authority (e.g., law section, rule, item, form), as well as history notes indicating when the interpretation was issued, modified and/or rescinded. Coverage includes new and revised interpretations issued through September 14, 2009, e.g., new guidance on Regulation 13D-G (see Chapter 10); Regulation FD (see Chapter 18), Regulation S-K (see Chapter 6), Exchange Act rules and forms (see Chapters 8 and 14), Regulation S-T (see Chapter 20), and the American Recovery and Reinvestment Act of 2009 (see Chapter 21). Periodic updates. The book is available in print, online as an individual title or as part of the Federal Securities Regulation Integrated Library .
