SEC · other · Published 2019-11-25 · Effective 2019-11-25 · 84 FR 64733
Document
Document number
2019-25450
Federal Register citation
84 FR 64733
CFR reference
17 CFR 211
Type
Rule
Action
Publication of Staff Accounting Bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2019-11-25
Effective date
2019-11-25
Docket
Release No. SAB 119
Abstract
This staff accounting bulletin updates portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to align the staff's guidance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 326, Financial Instruments--Credit Losses ("Topic 326").