SEC · other · Published 1996-03-25 · Effective 1996-03-19 · 61 FR 12020
Document
Document number
96-7071
Federal Register citation
61 FR 12020
CFR reference
17 CFR 211
Type
Rule
Action
Publication of Staff Accounting Bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
1996-03-25
Effective date
1996-03-19
Docket
Release No. SAB 96
Abstract
The interpretations in this staff accounting bulletin express certain views of the staff regarding treasury stock acquisitions following a business combination accounted for as a pooling-of- interests.