federal_register: 2018-00352

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2018-00352 Staff Accounting Bulletin No. 117 Rule This staff accounting bulletin modifies 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 the Financial Accounting Standards Board Accounting Standards Codification Topic 321, Investments--Equity Securities. 2018-01-11 2018 1 https://www.federalregister.gov/documents/2018/01/11/2018-00352/staff-accounting-bulletin-no-117 https://www.govinfo.gov/content/pkg/FR-2018-01-11/pdf/2018-00352.pdf Securities and Exchange Commission 466 This staff accounting bulletin modifies 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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