SEC · other · Published 2011-03-28 · Effective 2011-03-28 · 76 FR 17192
Document
Document number
2011-5584
Federal Register citation
76 FR 17192
CFR reference
17 CFR 211
Type
Rule
Action
Publication of Staff Accounting Bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2011-03-28
Effective date
2011-03-28
Docket
Release No. SAB 114
Abstract
This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series. This update is intended to make the relevant interpretive guidance consistent with current authoritative accounting guidance issued as part of the Financial Accounting Standards Board's Accounting Standards Codification. The principal changes involve revision or removal of accounting guidance references and other conforming changes to ensure consistency of referencing throughout the SAB Series.