federal_register: 2014-27618

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-27618 Staff Accounting Bulletin No. 115 Rule This staff accounting bulletin rescinds portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to make the relevant interpretive guidance consistent with authoritative accounting 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 a recent consensus of the Financial Accounting Standards Board Emerging Issues Task Force, Accounting Standards Update No. 2014-17--Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). 2014-11-21 2014 11 https://www.federalregister.gov/documents/2014/11/21/2014-27618/staff-accounting-bulletin-no-115 https://www.govinfo.gov/content/pkg/FR-2014-11-21/pdf/2014-27618.pdf Securities and Exchange Commission 466 This staff accounting bulletin rescinds portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to make the relevant interpretive guidance consistent with authoritative accounting guidance and Securities and...  

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