I’ve been doing financial reporting in the classroom for a long time (20 years).  I always am unsure where to find SEC rules.  Well, my confusion is not unwarranted. My colleague here at Texas, John Robinson, is doing a faculty fellowship there this term.  He just came back to talk to us about it here at Texas and he showed me the SEC’s reporting manual.  AH HA!!!  Finally.  (He also admits they know their web page is less than “great.”).  Here’s the link.  However, I don’t think everything is in here (and John Robinson has left to head back to Washington DC so i cannot quiz him more).  Can Bob Laux or Scott Taub or someone else tell me where everything is??? I don’t see FRR ‘s in the link that’s below.  Why is this so hard??

http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.pdf