# Staff Accounting Bulletin No. 94
> **US Securities and Exchange Commission** · Publication of staff accounting bulletin. · Published 1995-04-24 · 60 FR 20022
## Document
- **Document number:** 95-9981
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 60 FR 20022
- **CFR reference:** 17 CFR 211
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1995/04/24/95-9981/staff-accounting-bulletin-no-94)
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