Corp Fin posts new financial reporting manual

By Cydney Posner

Corp Fin has just posted a new Financial Reporting Manual. The last revision of the Manual (that we have) was in 2000. The Manual was prepared by the staff and intended as an internal reference document, but is not to be taken as a published view or interpretation of Corp Fin. That said, it's a great resource! It covers pro formas, age of financial statements, financial statements of acquired businesses, smaller reporting companies, foreign private issuers, related party matters, non-GAAP measures, MD&A, reverse acquisitions, tender offers and all sorts of other topics. Highly recommended.

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