Because of its informal nature, the Manual does not necessarily contain a discussion of all material considerations necessary to reach an accounting or disclosure conclusion. Such conclusions about a particular transaction are very fact dependent and require careful analysis of the transaction and of the relevant authoritative accounting literature and Commission requirements. The information in this Manual is non-authoritative.
If it conflicts with authoritative or source material, the authoritative or source material governs. The information presented also may not reflect the views of other Divisions and Offices at the Commission. The guidance is not a rule, regulation or statement of the Commission and the Commission has neither approved nor disapproved this information. The information included in this Manual may be updated from time to time and positions may change.
The term does not, however, include any investment company that is registered under the Investment Company Act, any business development company as defined in Section 2 a 48 of that Act or any entity that reports under the Exchange Act and prepares its financial statements using Article 6 of Regulation S-X. Search SEC. Securities and Exchange Commission. Phase-In Operating companies will become subject to the Inline XBRL requirement in annual increments based on filer status and basis of accounting as set forth in the table below.
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