{"id":7907,"date":"2025-09-09T15:09:30","date_gmt":"2025-09-09T19:09:30","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=7907"},"modified":"2025-09-09T15:09:34","modified_gmt":"2025-09-09T19:09:34","slug":"corpfin-updates-the-financial-reporting-manual-2","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/corpfin-updates-the-financial-reporting-manual-2\/","title":{"rendered":"CorpFin Updates the Financial Reporting Manual"},"content":{"rendered":"<p style=\"font-weight: 400;\">On August 28, 2025, CorpFin <a href=\"https:\/\/www.sec.gov\/newsroom\/whats-new\/updates-financial-reporting-manual-august-28-2025\">announced<\/a> an update to its Financial Reporting Manual for a number of issues, including:<\/p>\n<ul>\n<li>Real estate related and miscellaneous revisions from 2020 amendments to the S-X Acquisition Rules,<\/li>\n<li>Revisions for amendments to MD&amp;A,<\/li>\n<li>Updates for removal of the five-year selected financial data disclosure,<\/li>\n<li>Updates for changes to the quarterly supplementary financial information disclosure,<\/li>\n<li>Revisions for changes to PCAOB standards and other clarifications related to independent accountants\u2019 involvement, and<\/li>\n<li>Other miscellaneous updates.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">You can find all the details and a link to the FRM on the <a href=\"https:\/\/www.sec.gov\/about\/divisions-offices\/division-corporation-finance\/financial-reporting-manual\">FRM webpage<\/a>.<\/p>\n<p style=\"font-weight: 400;\">As always, your thoughts and comments are welcome!<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On August 28, 2025, CorpFin announced an update to its Financial Reporting Manual for a number of issues, including: Real estate related and miscellaneous revisions from 2020 amendments to the S-X Acquisition Rules, Revisions for amendments to MD&amp;A, Updates for removal of the five-year selected financial data disclosure, Updates for changes to the quarterly supplementary &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/corpfin-updates-the-financial-reporting-manual-2\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">CorpFin Updates the Financial Reporting Manual<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[256],"tags":[],"coauthors":[154],"class_list":["post-7907","post","type-post","status-publish","format-standard","hentry","category-sec-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=7907"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7907\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=7907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=7907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=7907"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=7907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}