# Staff Accounting Bulletin No. 106
> **US Securities and Exchange Commission** · Publication of staff accounting bulletin. · Published 2004-10-04 · Effective 2004-09-28 · 69 FR 59130
## Document
- **Document number:** 04-22186
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 69 FR 59130
- **CFR reference:** 17 CFR 211
- **Publication date:** 2004-10-04
- **Effective date:** 2004-09-28
- **Docket:** Release No. SAB 106
## Abstract

The interpretations in this staff accounting bulletin express the staff's views regarding the application of FASB Statement No. 143, Accounting for Asset Retirement Obligations, by oil and gas producing companies following the full cost accounting method.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/10/04/04-22186/staff-accounting-bulletin-no-106)
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