SEC Division of Corporate Finance has published a Financial Reporting Manual that's intendedfor CorpFin staff use only.  The notice to the staff reads: 

"This Manual was prepared by the staff of the Division of Corporation Finance.  It is designed to be an internal reference document and to provide general guidance only to Division staff.  Due to its highly informal nature, it does not necessarily contain a discussion of all material considerations necessary to reach a conclusion. With respect to any conflicts with authoritative or summarized material, the authoritative or source material governs.  This Manual is not intended to, does not, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal.  Further, it is not, nor is it intended to be, published views or interpretations of the Division or the Office of the Chief Accountant, such as a Staff Accounting Bulletin.  The information presented is not rules, regulations, or statements of the Commission, and the Commission has neither approved nor disapproved this information.  The information included in this manual will be updated from time to time and positions may change. As a result, the information in this manual may not be current."

To access the 351pp tome, go to:   [SEC CorpFin Manual, 4/1/11]