Business and Finance

AREA: US

Bound Book

Price 15,800yen (16,590yen included tax)

Pub. September 2011

ISBN 9780808029120

This publication is a collection of " compliance & disclosure interpretations ," 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 & Disclosure Interpretations, Second Edition  includes links to the controlling authority (e.g., law section, rule, item, form), as well as history notes indicating when the interpretaion was issued, modified and/or rescinded. Coverage includes new and revised interpretations issued through July 8, 2011, e.g., new guidance on Regulation S-K (see Chapter 6), Exchange Act forms, including Form 8-K (see Chapters 14 and 15), and Non-GAAP financial measures (see Chapter 24). Periodic updates.

Contents Includes

1. Securities Act Law Sections
2. Securities Act Rules - General Considerations
3. Securities Act Rules - Particular Situations
4. Industry Guides
5. Securities Act Forms
6. Regulation S-K
7. Exchange Act Law Sections
8. Exchange Act Rules
9. Proxy Rules and Schedule 14A
10. Section 13(d) and 13(g) and Regulation 13D-G
11. Going-Private Rules and Schedule 13E-3
12. Tender Offer Rules and Schedules
13. Section 16, Related Rules and Forms
14. Exchange Act Forms
15. Form 8-K
16. Trust Indenture Act of 1939
17. Regulation M-A, Other Rules and the Cross-Border Release
18. Regulation FD
19. Regulation AB and Related Rules
20. Regulation S-T
21. Regulation S-X
22. American Recovery and Reinvestment Act of 2009
23. Proxy Disclosure Enhancements Transition
24. Non-GAAP Financial Measures

Topical Index

1. Securities Act Law Sections
2. Securities Act Rules - General Considerations
3. Securities Act Rules - Particular Situations
4. Industry Guides
5. Securities Act Forms
6. Regulation S-K
7. Exchange Act Law Sections
8. Exchange Act Rules
9. Proxy Rules and Schedule 14A
10. Section 13(d) and 13(g) and Regulation 13D-G
11. Going-Private Rules and Schedule 13E-3
12. Tender Offer Rules and Schedules
13. Section 16, Related Rules and Forms
14. Exchange Act Forms
15. Form 8-K
16. Trust Indenture Act of 1939
17. Regulation M-A, Other Rules and the Cross-Border Release
18. Regulation FD
19. Regulation AB and Related Rules
20. Regulation S-T
21. Regulation S-X
22. American Recovery and Reinvestment Act of 2009
23. Proxy Disclosure Enhancements Transition
24. Non-GAAP Financial Measures

Topical Index