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Favorited Content
Topic/Section | Comment |
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Communications with CF-OCA | Updated the phone number for contacting CF-OCA staff and provided a link to the new online submission for financial statement waiver or substitution requests. |
1430, 2500, 2600, 4110.5, 4110.7, 5310.1, 6220.4, 6230.2, 6340.2, 6350.1, 6410.1, 6410.2, 6410.12, 6500, and 9820 | Revisions for March, 2, 2020 amendments to Rules 3-10 and 3-16 of Regulation S-X in SEC Release No. 33-10763, Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Colateralize a Registrant’s Securities, (the “March 2020 Amendments”). |
11400 | Revisions to add guidance related to the implementation of Accounting Standards Update No. 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts. |
6120.4, 6120.5, and 11100 | Removed information that is no longer applicable due to the passage of time, such as the adoption of ASC 606. |
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Select a section below and enter your search term, or to search all click Financial Reporting Manual