{"id":8004,"date":"2025-12-10T08:25:47","date_gmt":"2025-12-10T13:25:47","guid":{"rendered":"https:\/\/seciblog.pli.edu\/?p=8004"},"modified":"2025-12-10T08:25:48","modified_gmt":"2025-12-10T13:25:48","slug":"corpfin-updates-the-financial-reporting-manual-3","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/corpfin-updates-the-financial-reporting-manual-3\/","title":{"rendered":"CorpFin Updates the Financial Reporting Manual"},"content":{"rendered":"<p>On December 5, 2025, CorpFin <a href=\"https:\/\/www.sec.gov\/newsroom\/whats-new\/updates-financial-reporting-manual-december-4-2025\">announced<\/a> the latest update to its Financial Reporting Manual.\u00a0 The update addresses the SEC\u2019s 2024 Final Rule for SPAC transactions.\u00a0 You can find a summary of the update on the <a href=\"https:\/\/www.sec.gov\/about\/divisions-offices\/division-corporation-finance\/financial-reporting-manual\">FRM section of CorpFin\u2019s webpage<\/a> which also includes a link to the complete <a href=\"https:\/\/www.sec.gov\/files\/cf-frm.pdf\">Financial Reporting Manual<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On December 5, 2025, CorpFin announced the latest update to its Financial Reporting Manual.\u00a0 The update addresses the SEC\u2019s 2024 Final Rule for SPAC transactions.\u00a0 You can find a summary of the update on the FRM section of CorpFin\u2019s webpage which also includes a link to the complete Financial Reporting Manual.<\/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-8004","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\/8004","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=8004"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/8004\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=8004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=8004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=8004"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=8004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}