The 2012 SEC Handbook reproduces the latest requirements, as of November 2011, for preparing financial statements and related disclosure documents filed with the SEC. The SEC Handbook  is a portable, affordable and current resource with the latest SEC rules, forms, interpretations and other materials specifically related to preparing financial statements and other SEC disclosure documents.

The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.). It includes the full-text of: Regulations S-K, S-X, S-T; selected rules and forms under the 1934 Act; the Sarbanes-Oxley Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies.

The 2012 Edition  includes the following new material:

• Updates to Forms 8-K, 20-F, 40-F, S-3, S-4, F-3, F-4, 1-A and Schedules 14A and TO
• Amendments to Regulation S-K (e.g., Items 10, 101, 201, 402, 503 and 601)
• Amendments to Regulation S-T (e.g., Items 301, 314 and 405)
• Amendments to Regulation S-X (e.g., Rule 1-02, 4-02 and 10-01)
• Amendments to Regulation AB (e.g., Items 1104 and 1121)
• Updated Exchange Act rules
• Updated Compliance and Disclosure Interpretations
• Staff Accounting Bulletin 114 (Revisions to FASB’s Accounting Standards Codification)
• Staff Legal Bulletins 14F (shareholder proposals) and 19 (legality and tax opinions in registered offerings)