federal_register: 2017-17913

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2017-17913 Commission Guidance Regarding Revenue Recognition for Bill-and-Hold Arrangements Rule The Commission is publishing this interpretive release in order to bring existing guidance into conformity with Financial Accounting Standards Board Accounting Standards Codification Topic 606, Revenue from Contracts with Customers. Upon adoption of Accounting Standards Codification Topic 606, registrants should no longer rely on the guidance in Securities Exchange Act Release No. 23507 and Accounting and Auditing Enforcement Release No. 108, In the Matter of Stewart Parness, which set forth the criteria to be met in order to recognize revenue when delivery has not occurred. 2017-08-29 2017 8 https://www.federalregister.gov/documents/2017/08/29/2017-17913/commission-guidance-regarding-revenue-recognition-for-bill-and-hold-arrangements https://www.govinfo.gov/content/pkg/FR-2017-08-29/pdf/2017-17913.pdf Securities and Exchange Commission 466 The Commission is publishing this interpretive release in order to bring existing guidance into conformity with Financial Accounting Standards Board Accounting Standards Codification Topic 606, Revenue from Contracts with Customers. Upon adoption of...  

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