17 CFR Part 211 - PART 211—INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS
Authority:
15 U.S.C. 77g, 15 U.S.C. 77s(a),15 U.S.C. 77aa(25) and (26), 15 U.S.C. 78c(b), 17 CFR 78l(b) and 13(b), 17 CFR 78m(b) and 15 U.S.C. 80a–8, 30(e) 15 U.S.C. 80a–29(e), 15 U.S.C. 80a–30, and 15 U.S.C. 80a–37(a).
| Subject | Release No. | Date | Fed. Reg. Vol. and page |
|---|---|---|---|
| Codification of financial reporting policies | 1 | Apr. 15, 1982 | 47 FR 21030 |
| Disclosure considerations relating to foreign operations and foreign currency translation effects | 6 | Nov. 18, 1982 | 47 FR 53330 |
| Accounting for extinguishment of debt | 15 | Dec. 22, 1983 | 49 FR 54 |
| Certification of financial statements | 16 | Feb. 15, 1984 | 49 FR 6707 |
| Independence of accountants | 291 | Apr. 10, 1981 | 46 FR 22569 |
| Last-In, First-Out method of accounting for inventories | 889 | July 2, 1981 | 46 FR 36127 |
| Significance of oral guarantees to the financial reporting process | 22 | Dec. 19, 1985 | 50 FR 51671 |
| Disclosure of the effects of the Tax Reform Act of 1986 | 26 | Oct. 30, 1986 | 51 FR 39652 |
| Accounting for loan losses by registrants engaged in lending activities | 28 | Dec. 1, 1986 | 51 FR 44446 |
| Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues | 32 | Aug. 1, 1988 | 53 FR 29226 |
| Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures | 36 | May 18, 1989 | 54 FR 22427 |
| Acceptability in financial statements of an accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off | 37 | July 29, 1991 | 56 FR 37000 |
| Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others | 42 | Mar. 9, 1994 | 59 FR 12758 |
| Interpretation Regarding Substantive Repossession of Collateral | 28A | May 12, 1994 | 59 FR 26109 |
| Financial Statements and Periodic Reports For Related Issuers and Guarantors, Appendices A, B and C | 55 | Aug. 4, 2000 | 65 FR 51710 |
| Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations | 57 | Sept. 14, 2001 | 66 FR 48336 |
| Calculation of Average Weekly Trading Volume | 58A | Sept. 27, 2001 | 66 FR 49274 |
| Management's Discussion and Analysis of Financial Condition and Results of Operations | 72 | Dec. 19, 2003 | 68 FR 75065 |
| Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1 | 73 | May 20, 2004 | 69 FR 29066 |
| Modernization of Oil and Gas Reporting | 78 | Dec. 31, 2008 | 74 FR 2192 |
| Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies | 79 | Apr. 15, 2009 | 74 FR 18617 |
| Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification | 80A | Aug. 18, 2009 | 74 FR 42773 |
| Commission Guidance Regarding Disclosure Related to Climate Change | 82 | Feb. 2, 2010 | 75 FR 6297 |
| Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis | 83 | Sept. 17, 2010 | 75 FR 59896 |
| Commission Guidance on Management's Discussion and Analysis of Financial Condition and Results of Operations | 87 | January 30, 2020 | 85 FR 10570 |
| Subject | Release No. | Date | Fed. Reg. Vol. and page |
|---|---|---|---|
| Publication of Staff Accounting Bulletin No. 39 | SAB–39 | Oct. 15, 1980 | 45 FR 68388 |
| Publication of Staff Accounting Bulletin No. 40 | SAB–40 | Feb. 9, 1981 | 46 FR 11513 |
| Publication of Staff Accounting Bulletin No. 41 | SAB–41 | Feb. 18, 1981 | 46 FR 12698 |
| Publication of Staff Accounting Bulletin No. 42 | SAB–42 | Dec. 23, 1981 | 46 FR 63252 |
| Publication of Staff Accounting Bulletin No. 43 | SAB–43 | Jan. 5, 1982 | 47 FR 1266 |
| Publication of Staff Accounting Bulletin No. 44 | SAB–44 | Mar. 3, 1982 | 47 FR 10789 |
| Publication of Staff Accounting Bulletin No. 45 | SAB–45 | May 20, 1982 | 47 FR 23915 |
| Publication of Staff Accounting Bulletin No. 46 | SAB–46 | May 20, 1982 | 47 FR 23916 |
| Publication of Staff Accounting Bulletin No. 47 | SAB–47 | Sept. 16, 1982 | 47 FR 41727 |
| Publication of Staff Accounting Bulletin No. 48 | SAB–48 | Sept. 27, 1982 | 47 FR 43673 |
| Publication of Staff Accounting Bulletin No. 47A | SAB–47A | Sept. 29, 1982 | 47 FR 44722 |
| Publication of Staff Accounting Bulletin No. 49 | SAB–49 | Oct. 26, 1982 | 47 FR 49628 |
| Publication of Staff Accounting Bulletin No. 49A | SAB–49A | Jan. 18, 1983 | 48 FR 3585 |
| Publication of Staff Accounting Bulletin No. 50 | SAB–50 | Mar. 3, 1983 | 48 FR 10043 |
| Publication of Staff Accounting Bulletin No. 51 | SAB–51 | Mar. 29, 1983 | 48 FR 14595 |
| Publication of Staff Accounting Bulletin No. 52 | SAB–52 | May 16, 1983 | 48 FR 23173 |
| Publication of Staff Accounting Bulletin No. 53 [Reserved] | |||
| Publication of Staff Accounting Bulletin No. 54 | SAB–54 | Nov. 3, 1983 | 48 FR 51769 |
| Publication of Staff Accounting Bulletin No. 55 | SAB–55 | Nov. 30, 1983 | 48 FR 54811 |
| Publication of Staff Accounting Bulletin No. 56 | SAB–56 | Jan. 1, 1984 | 49 FR 4936 |
| Publication of Staff Accounting Bulletin No. 58 | SAB–58 | Mar. 19, 1985 | 50 FR 11657 |
| Publication of Staff Accounting Bulletin No. 59 | SAB–59 | Sept. 13, 1985 | 50 FR 37346 |
| Publication of Staff Accounting Bulletin No. 60 | SAB–60 | Dec. 27, 1985 | 50 FR 52916 |
| Publication of Staff Accounting Bulletin No. 42A | SAB–42A | Jan. 8, 1986 | 51 FR 739 |
| Publication of Staff Accounting Bulletin No. 61 | SAB–61 | May 6, 1986 | 51 FR 17331 |
| Publication of Staff Accounting Bulletin No. 62 | SAB–62 | July 7, 1986 | 51 FR 25194 |
| Publication of Staff Accounting Bulletin No. 63 | SAB–63 | Sept. 24, 1986 | 51 FR 33886 |
| Publication of Staff Accounting Bulletin No. 64 | SAB–64 | Oct. 8, 1986 | 51 FR 36007 |
| Publication of Staff Accounting Bulletin No. 65 | SAB–65 | Nov. 13, 1986 | 51 FR 41080 |
| Publication of Staff Accounting Bulletin No. 66 | SAB–66 | Nov. 25, 1986 | 51 FR 43594 |
| Publication of Staff Accounting Bulletin No. 67 | SAB–67 | Dec. 8, 1986 | 51 FR 45314 |
| Publication of Staff Accounting Bulletin No. 68 | SAB–68 | May 4, 1987 | 52 FR 17396 |
| Publication of Staff Accounting Bulletin No. 69 | SAB–69 | May 8, 1987 | 52 FR 18200 |
| Publication of Staff Accounting Bulletin No. 70 | SAB–70 | June 5, 1987 | 52 FR 21933 |
| Publication of Staff Accounting Bulletin No. 71 | SAB–71 | Aug. 12, 1987 | 52 FR 31027 |
| Publication of Staff Accounting Bulletin No. 72 | SAB–72 | Nov. 10, 1987 | 52 FR 46454 |
| Publication of Staff Accounting Bulletin No. 71A | SAB–71A | Dec. 15, 1987 | 52 FR 48193 |
| Publication of Staff Accounting Bulletin No. 73 | SAB–73 | Dec. 30, 1987 | 53 FR 109 |
| Publication of Staff Accounting Bulletin No. 74 | SAB–74 | Dec. 30, 1987 | 53 FR 110 |
| Publication of Staff Accounting Bulletin No. 75 | SAB–75 | Jan. 4, 1988 | 53 FR 865 |
| Publication of Staff Accounting Bulletin No. 76 | SAB–76 | Jan. 12, 1988 | 53 FR 1341 |
| Publication of Staff Accounting Bulletin No. 77 | SAB–77 | Mar. 4, 1988 | 53 FR 7892 |
| Publication of Staff Accounting Bulletin No. 78 | SAB–78 | Aug. 25, 1988 | 53 FR 33454 |
| Publication of Staff Accounting Bulletin No. 79 | SAB–79 | Sept. 2, 1988 | 53 FR 34715 |
| Publication of Staff Accounting Bulletin No. 80 | SAB–80 | Nov. 21, 1988 | 53 FR 47801 |
| Publication of Staff Accounting Bulletin No. 81 | SAB–81 | Apr. 4, 1989 | 54 FR 14073 |
| Publication of Staff Accounting Bulletin No. 82 | SAB–82 | July 5, 1989 | 54 FR 29333 |
| Publication of Staff Accounting Bulletin No. 83 | SAB–83 | July 31, 1989 | 54 FR 32333 |
| Publication of Staff Accounting Bulletin No. 84 | SAB–84 | July 31, 1989 | 54 FR 32334 |
| Publication of Staff Accounting Bulletin No. 85 | SAB–85 | Sept. 18, 1989 | 54 FR 39351 |
| Publication of Staff Accounting Bulletin No. 86 | SAB–86 | Sept. 28, 1989 | 54 FR 41084 |
| Publication of Staff Accounting Bulletin No. 87 | SAB–87 | Dec. 12, 1989 | 54 FR 51880 |
| Publication of Staff Accounting Bulletin No. 88 | SAB–88 | Aug. 10, 1990 | 55 FR 33284 |
| Publication of Staff Accounting Bulletin No. 89 | SAB–89 | Jan. 7, 1991 | 56 FR 951 |
| Publication of Staff Accounting Bulletin No. 90 | SAB–90 | Jan. 31, 1991 | 56 FR 4939 |
| Publication of Staff Accounting Bulletin No. 91 | SAB–91 | July 17, 1991 | 56 FR 33376 |
| Publication of Staff Accounting Bulletin No. 92 | SAB–92 | June 14, 1993 | 58 FR 32843 |
| Publication of Staff Accounting Bulletin No. 93 | SAB–93 | Nov. 9, 1993 | 58 FR 59361 |
| Publication of Staff Accounting Bulletin No. 94 | SAB–94 | Apr. 24, 1995 | 60 FR 20022 |
| Publication of Staff Accounting Bulletin No. 95 | SAB–95 | Dec. 21, 1995 | 60 FR 66072 |
| Publication of Staff Accounting Bulletin No. 96 | SAB–96 | Mar. 25, 1996 | 61 FR 12020 |
| Publication of Staff Accounting Bulletin No. 97 | SAB–97 | Aug. 6, 1996 | 61 FR 40721 |
| Publication of Staff Accounting Bulletin No. 98 | SAB–98 | Feb. 9, 1998 | 63 FR 6474 |
| Publication of Staff Accounting Bulletin No. 99 | SAB–99 | Aug. 19, 1999 | 64 FR 45150 |
| Publication of Staff Accounting Bulletin No. 100 | SAB–100 | Dec. 1, 1999 | 64 FR 67154 |
| Publication of Staff Accounting Bulletin No. 101 | SAB–101 | Dec. 9, 1999 | 64 FR 68936 |
| Publication of Staff Accounting Bulletin No. 102 | SAB–102 | July 6, 2001 | 66 FR 36457 |
| Publication of Staff Accounting Bulletin No. 103 | SAB–103 | May 16, 2003 | 68 FR 26840 |
| Publication of Staff Accounting Bulletin No. 104 | SAB–104 | Dec. 23, 2003 | 68 FR 74436 |
| Publication of Staff Accounting Bulletin No. 105 | SAB–105 | Mar. 15, 2004 | 69 FR 12067 |
| Publication of Staff Accounting Bulletin No. 106 | SAB–106 | Oct. 4, 2004 | 69 FR 59130 |
| Publication of Staff Accounting Bulletin No. 107 | SAB–107 | Apr. 1, 2005 | 70 FR 16694 |
| Publication of Staff Accounting Bulletin No. 108 | SAB–108 | Sept. 18, 2006 | 71 FR 54580 |
| Publication of Staff Accounting Bulletin No. 109 | SAB–109 | Nov. 9, 2007 | 72 FR 63484 |
| Publication of Staff Accounting Bulletin No. 110 | SAB–110 | Dec. 31, 2007 | 72 FR 74168 |
| Publication of Staff Accounting Bulletin No. 111 | SAB–111 | Apr. 17, 2009 | 74 FR 17769 |
| Publication of Staff Accounting Bulletin No. 112 | SAB–112 | June 10, 2009 | 74 FR 27427 |
| Publication of Staff Accounting Bulletin No. 113 | SAB–113 | Nov. 4, 2009 | 74 FR 57063 |
| Publication of Staff Accounting Bulletin No. 114 | SAB–114 | Mar. 28, 2011 | 76 FR 17192 |
| Publication of Staff Accounting Bulletin No. 115 | SAB–115 | Nov. 21, 2014 | 79 FR 69373 |
| Publication of Staff Accounting Bulletin No. 116 | SAB–116 | Aug. 29, 2017 | 82 FR 41146 |
| Publication of Staff Accounting Bulletin No. 117 | SAB–117 | Jan. 11, 2018 | 83 FR 1295 |
| Publication of Staff Accounting Bulletin No. 119 | SAB119 | 11/25/2019 | 84 FR 64734 |
| Publication of Staff Accounting Bulletin No. 120 | SAB120 | Dec. 1, 2021 | 86 FR 68111 |
| Publication of Staff Accounting Bulletin No. 121 | SAB121 | April 11, 2022 | 87 FR 21016 |
| Subject | Release No. | Date | Fed. Reg. vol. and page |
|---|---|---|---|
| Index of Accounting and Auditing Enforcement Releases | 1 | Apr. 15, 1982 | 47 FR 21030 |