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