9270.1 SAB Topic 11M provides disclosure guidance for registrants regarding recently issued accounting standards that have not yet been adopted. The SAB highlights the types of disclosures that should be considered by registrants in MD&A and in the financial statements. It is generally not necessary to provide duplicative disclosure in the MD&A and financial statements, nor is it necessary to provide disclosure for accounting standards that will not apply to a registrant's financial statements. Registrants should exercise judgment consistent with the SAB in determining the nature, extent, and location of the disclosure.

9270.2 EGCs should also follow Section 10230.3.