SEC Eases Regulatory Restrictions Following September 11th Attacks; EITF Considers Accounting Implications

Securities and Exchange Commission emergency order Securities Exchange Act of 1934 Act World Trade Center Securities Act of 1933 Act average weekly reported volume insider trading rules public companies issuer repurchases safe harbors Accounting Principles Board Opinion No. 16 APB Business Combinations American Institute of Certified Public Accountants AICPA Financial Accounting Standards Board’s Emerging Issues Task Force FASB EITF pooling-of-interests bookkeeping services affirmative termination deemed termination