What's New in the Division of Corporation Finance
December 2007

Upcoming Roundtables

SEC Staff Roundtable on IFRS in the U.S. Markets

• December 13, 2007

  SEC Headquarters
  100 F Street, NE, Room L-002 (Auditorium)
  Washington, DC 20549

  • Press Release No. 2007-261
  • Agenda
  • List of Participants
  • Webcast Archives

  See also Spotlight on International Financial Reporting Standards "Roadmap" and Roundtable on International Financial Reporting Standards "Roadmap"

SEC Staff Roundtable on Practical Issues Surrounding the Use of IFRS in the U.S. in recent years, and its Potential Expanded Use in the Future

• December 17, 2007

  SEC Headquarters
  100 F Street, NE, Room L-002 (Auditorium)
  Washington, DC 20549

  • Press Release No. 2007-261
  • Agenda
  • List of Participants
  • Webcast Archives

  See also Spotlight on International Financial Reporting Standards "Roadmap" and Roundtable on International Financial Reporting Standards "Roadmap"

Accounting and Financial Reporting

• Selected Staff Accounting Bulletins
  • Staff Accounting Bulletin No. 110, (December 21, 2007): SAB 110 expresses the views of the staff regarding the use of a "simplified" method, as discussed in SAB No. 107, in developing an estimate of expected term of "plain vanilla" share options in accordance with Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment. (PDF version)
  
  

• Commonly Requested Disclosures
  • Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations
  
  

No-Action, Interpretive and Exemptive Letters

• International Securities Exchange, Inc., January 3, 2008
   
• ACE Aviation Holdings, Inc., December 26, 2007
   
• Genesee Corporation, December 5, 2007
   
• Grupo Iusacell Celular, S.A. de C.V. (Order Granting Application for Exemption), November 26, 2007
  • Notice, October 15, 2007
  • Application, October 12, 2007
  
  

Division Speeches and Public Statements

• Division Statement (re: Revisions to the Eligibility Requirements of Forms S-3 and F-3) before the Commission Open Meeting, by Daniel S. Greenspan, Special Counsel, Office of Rulemaking, Division of Corporation Finance, Washington, D.C. (December 11, 2007)
   
• Division Statement (re: Electronic Filing and Revision of Form D) before the Commission Open Meeting, by Corey A. Jennings, Attorney-Advisor, Division of Corporation Finance, Washington, D.C. (December 11, 2007)
   
• Division Statement (re: Oil and Gas Concept Release) before the Commission Open Meeting, by Mellissa Campbell Duru, Attorney-Advisor, Division of Corporation Finance, Washington, D.C. (December 11, 2007)