# Staff Accounting Bulletin No. 104
> **US Securities and Exchange Commission** · Publication of staff accounting bulletin. · Published 2003-12-23 · 68 FR 74436
## Document
- **Document number:** 03-31512
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 68 FR 74436
- **CFR reference:** 17 CFR 211
- **Publication date:** 2003-12-23
- **Docket:** Release No. SAB 104
## Abstract

This staff accounting bulletin revises or rescinds portions of the interpretative guidance included in Topic 13 of 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. This staff accounting bulletin also rescinds the Revenue Recognition in Financial Statements Frequently Asked Questions and Answers document issued in conjunction with Topic 13. Selected portions of that document have been incorporated into Topic 13.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/23/03-31512/staff-accounting-bulletin-no-104)
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