# Staff Accounting Bulletin No. 112
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 2009-06-10 · Effective 2009-06-10 · 74 FR 27427
## Document
- **Document number:** E9-13511
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 74 FR 27427
- **CFR reference:** 17 CFR 211
- **Publication date:** 2009-06-10
- **Effective date:** 2009-06-10
- **Docket:** Release No. SAB 112
## Abstract

This staff accounting bulletin amends or rescinds portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to make the relevant interpretive guidance consistent with current authoritative accounting and auditing guidance and Securities and Exchange Commission rules and regulations. Specifically, the staff is updating the Series in order to bring existing guidance into conformity with recent pronouncements by the Financial Accounting Standards Board, namely, Statement of Financial Accounting Standards No. 141 (revised 2007), Business Combinations, and Statement of Financial Accounting Standards No. 160, Noncontrolling Interests in Consolidated Financial Statements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/06/10/E9-13511/staff-accounting-bulletin-no-112)
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