# Staff Accounting Bulletin No. 116
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 2017-08-29 · Effective 2017-08-29 · 82 FR 41146
## Document
- **Document number:** 2017-17912
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 82 FR 41146
- **CFR reference:** 17 CFR 211
- **Publication date:** 2017-08-29
- **Effective date:** 2017-08-29
- **Docket:** Release No. SAB 116
## Abstract

This staff accounting bulletin modifies portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to make the relevant interpretive guidance consistent with authoritative accounting guidance and Securities and Exchange Commission rules and regulations. Specifically, the staff is updating the Series in order to bring existing guidance into conformity with the Financial Accounting Standards Board Accounting Standards Codification Topic 606, Revenue from Contracts with Customers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/08/29/2017-17912/staff-accounting-bulletin-no-116)
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