# Staff Accounting Bulletin No. 119
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 2019-11-25 · Effective 2019-11-25 · 84 FR 64733
## Document
- **Document number:** 2019-25450
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 84 FR 64733
- **CFR reference:** 17 CFR 211
- **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").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/11/25/2019-25450/staff-accounting-bulletin-no-119)
---
*AI Analytics · CC0 1.0*