# Staff Accounting Bulletin No. 96
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 1996-03-25 · Effective 1996-03-19 · 61 FR 12020
## Document
- **Document number:** 96-7071
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 61 FR 12020
- **CFR reference:** 17 CFR 211
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/03/25/96-7071/staff-accounting-bulletin-no-96)
---
*AI Analytics · CC0 1.0*