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Staff Accounting Bulletin No. 94

SEC · other · Published 1995-04-24 · 60 FR 20022

Document

Document number: 95-9981
Federal Register citation: 60 FR 20022
CFR reference: 17 CFR 211
Type: Rule
Action: Publication of staff accounting bulletin.
Category: other
Agency: US Securities and Exchange Commission
Publication date: 1995-04-24
Docket: Release No. SAB 94

Abstract

The interpretations in this staff accounting bulletin express the views of the staff regarding the period in which a gain or loss is recognized on the early extinguishment of debt.

Source

Authoritative: Federal Register document
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