# Staff Accounting Bulletin No. 101A
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 2000-03-30 · 65 FR 16811
## Document
- **Document number:** 00-7839
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 65 FR 16811
- **CFR reference:** 17 CFR 211
- **Publication date:** 2000-03-30
- **Docket:** Release No. SAB 101A
## Abstract

Staff Accounting Bulletin No. 101 ("SAB 101") was released on December 3, 1999 (64 FR 68936 December 9, 1999) and provides the staff's views in applying generally accepted accounting principles to selected revenue recognition issues. Since the issuance of SAB 101, the staff received requests from a number of groups asking for additional time to study the guidance. Many registrants have calendar year-ends and may need more time to perform a detailed review of the SAB since its issuance on December 3, 1999. This staff accounting bulletin delays the implementation date of SAB 101 for registrants with fiscal years that begin between December 16, 1999 and March 15, 2000.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/30/00-7839/staff-accounting-bulletin-no-101a)
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