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Heads Up: SEC to Open the Curtains on "Window Dressing"

Volume 17, Issue 31


The attached issue of Heads Up discusses the SEC's proposed rule, Short-Term Borrowings Disclosure, and companion release, Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management’s Discussion and Analysis. The proposed rule would require registrants to disclose more information about their short-term borrowing arrangements and therefore help investors better understand a registrant’s financings during a period as well as at period-end. The companion release provides interpretive guidance intended to improve the overall discussion of liquidity and capital resources in MD&A.

Read more in the file attached below 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 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 interpretive 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.

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