# Staff Accounting Bulletin No. 98
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 1998-02-09 · Effective 1998-02-03 · 63 FR 6474
## Document
- **Document number:** 98-3121
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 63 FR 6474
- **CFR reference:** 17 CFR 211
- **Publication date:** 1998-02-09
- **Effective date:** 1998-02-03
- **Docket:** Release No. SAB 98
## Abstract

This staff accounting bulletin revises the views of the staff contained in certain topics of the staff accounting bulletin series to be consistent with the provisions of certain accounting standards recently adopted by the Financial Accounting Standards Board. Topics include: Topic 1.B--Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity; Topic 3.A--Convertible Securities; Topic 4.D--Earnings Per Share Computations in an Initial Public Offering; Topic 6.B.1--Income or Loss Applicable to Common Stock; and Topic 6.G.1--Selected Quarterly Financial Data (Item 302(a) of Regulation S- K).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/02/09/98-3121/staff-accounting-bulletin-no-98)
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