Staff Accounting Bulletin No. 103, “Update of Codification of Staff Accounting Bulletins”
SEC · other · Published 2003-05-16 · Effective 2003-05-09 · 68 FR 26840
Document
Document number
03-12063
Federal Register citation
68 FR 26840
CFR reference
17 CFR 211
Type
Rule
Action
Publication of staff accounting bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2003-05-16
Effective date
2003-05-09
Docket
Release No. SAB 103
Abstract
This staff accounting bulletin revises or rescinds portions of the interpretive guidance included in the codification of staff accounting bulletins in order to make this interpretive guidance consistent with current authoritative accounting and auditing guidance and SEC rules and regulations. The principal revisions relate to the rescission of material no longer necessary because of private sector developments in U.S. generally accepted accounting principles, as well as Commission rulemaking.