SEC · other · Published 2018-01-11 · Effective 2018-01-11 · 83 FR 1295
Document
Document number
2018-00352
Federal Register citation
83 FR 1295
CFR reference
17 CFR 211
Type
Rule
Action
Publication of Staff Accounting Bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2018-01-11
Effective date
2018-01-11
Docket
Release No. SAB 117
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 321, Investments--Equity Securities.