SEC Publishes Staff Accounting Bulletin with Technical Amendments to Staff Accounting Bulletin Series | Practical Law

SEC Publishes Staff Accounting Bulletin with Technical Amendments to Staff Accounting Bulletin Series | Practical Law

An update on the SEC's publication of Staff Accounting Bulletin No. 114 (SAB 114). SAB 114 contains an amended version of the codified Staff Accounting Bulletin Series (SAB series). The amendments are technical in nature and primarily update references in the SAB series to reflect the adoption of the FASB's Accounting Standards Codification.

SEC Publishes Staff Accounting Bulletin with Technical Amendments to Staff Accounting Bulletin Series

by PLC Corporate & Securities
Published on 08 Mar 2011 • USA (National/Federal)
An update on the SEC's publication of Staff Accounting Bulletin No. 114 (SAB 114). SAB 114 contains an amended version of the codified Staff Accounting Bulletin Series (SAB series). The amendments are technical in nature and primarily update references in the SAB series to reflect the adoption of the FASB's Accounting Standards Codification.