I don’t think they’ve made an official announcement, but if you visit the CDI page on the SEC’s website, you’ll discover that Corp Fin’s changed “Compliance and Disclosure Interpretations” to “Corporation Finance Interpretations.”  Thanks, gang.  That’s only gonna change about 12 quadrillion references in our Handbooks. Don’t you worry though – our members can count on our team of 100 Handbook editors (oddly, they’re all named Meaghan Nelson) to get right on the updating process.

As I was scratching my head trying to figure out why they might have done this, the thought, “what’s in a name?” popped into my head, and that naturally led me to remember one of Cleveland’s favorite sons, the late Harvey Pekar, and his “The Harvey Pekar Name Story.” Here’s Paul Giamatti’s riff on that story from the film, American Splendor.

– John Jenkins