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Heads Up: JOBS Act to Ease Access to Investment Capital

Volume 19, Issue 6 (Updated)


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Originally issued on April 2, 2012, this Heads Up has been updated to add (1) discussion of interpretive guidance (mainly in the form of frequently asked questions (FAQs)) issued on the JOBS Act by the staff in the SEC´s Division of Corporation Finance and (2) a new appendix that summarizes the FAQs and other developments related to the JOBS Act. Additional updates to the appendix will be made in the future as warranted to reflect new guidance and developments. Readers are therefore encouraged to revisit this page periodically.

Download the attachment or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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