# Staff Accounting Bulletin No. 95
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 1995-12-21 · Effective 1995-12-15 · 60 FR 66072
## Document
- **Document number:** 95-31086
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 60 FR 66072
- **CFR reference:** 17 CFR 211
- **Publication date:** 1995-12-21
- **Effective date:** 1995-12-15
- **Docket:** Release No. SAB 95
## Abstract

This staff accounting bulletin rescinds the views of the staff contained in Staff Accounting Bulletin No. 57 (Topic 5K--Contingent Stock Purchase Warrants).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/21/95-31086/staff-accounting-bulletin-no-95)
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