# Staff Accounting Bulletin No. 103, “Update of Codification of Staff Accounting Bulletins”
> **US Securities and Exchange Commission** · Publication of staff accounting bulletin. · Published 2003-05-16 · Effective 2003-05-09 · 68 FR 26840
## Document
- **Document number:** 03-12063
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 68 FR 26840
- **CFR reference:** 17 CFR 211
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/05/16/03-12063/staff-accounting-bulletin-no-103-update-of-codification-of-staff-accounting-bulletins)
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