# Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification
> **US Securities and Exchange Commission** · Interpretation. · Published 2009-08-25 · Effective 2009-08-25 · 74 FR 42772
## Document
- **Document number:** E9-20381
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 74 FR 42772
- **CFR reference:** 17 CFR 211
- **Publication date:** 2009-08-25
- **Effective date:** 2009-08-25
- **Docket:** Release Nos. 33-9062A
## Abstract

The Securities and Exchange Commission (the "Commission") is publishing interpretive guidance regarding the release by the Financial Accounting Standards Board ("FASB") of its FASB Accounting Standards Codification\TM\ ("FASB Codification").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/08/25/E9-20381/commission-guidance-regarding-the-financial-accounting-standards-boards-accounting-standards)
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