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The 2013 SEC Handbook - Summer Edition reproduces thelatest requirements, as of July 2013, for preparing financial statements andrelated disclosure documents filed with the SEC.The SEC Handbook is a portable, affordable and current resourcewith the latest SEC rules, forms, interpretations and other materialsspecifically related to preparing financial statements and other SECdisclosure documents.The SEC Handbook serves as a complete reference for anyone whosepractice touches on SEC disclosure rules.The SEC Handbook includes the full-text of: Regulations S-K,S-X, S-T; selected rules and forms under the the1933 Act; the 1934 Act; theSarbanes-Oxley Act; Industry Guides; Staff Accounting Bulletins; and theCodification of Financial Reporting Policies.This special mid-year edition includes the following new and updated materialthrough July, 2013:Updates to Forms 8-KUpdated Form DAmendments to Regulation S-T (e.g., Item 301)Updated Form ID - Uniform Application for Access Codes To File on EdgarRule 12h-1 Amendment - Exemptions from registration under Section 12(g)