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Electronic Code of Federal Regulations

e-CFR Data is current as of September 19, 2014

Title 17Chapter II → Part 211


Title 17: Commodity and Securities Exchanges


PART 211—INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS


Contents

Subpart A—Financial Reporting Releases

Subpart B—Staff Accounting Bulletins

Subpart C—Accounting and Auditing Enforcement Releases


Subpart A—Financial Reporting Releases

SubjectRelease No.DateFed. Reg. Vol. and page
Codification of financial reporting policies1Apr. 15, 198247 FR 21030
Disclosure considerations relating to foreign operations and foreign currency translation effects6Nov. 18, 198247 FR 53330
Accounting for extinguishment of debt15Dec. 22, 198349 FR 54
Certification of financial statements16Feb. 15, 198449 FR 6707
Independence of accountants291Apr. 10, 198146 FR 22569
Last-In, First-Out method of accounting for inventories889July 2, 198146 FR 36127
Significance of oral guarantees to the financial reporting process22Dec. 19, 198550 FR 51671
Disclosure of the effects of the Tax Reform Act of 198626Oct. 30, 198651 FR 39652
Accounting for loan losses by registrants engaged in lending activities28Dec. 1, 198651 FR 44446
Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues32Aug. 1, 198853 FR 29226
Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures36May 18, 198954 FR 22427
Acceptability in financial statements of an accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off37July 29, 199156 FR 37000
Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others42Mar. 9, 199459 FR 12758
Interpretation Regarding Substantive Repossession of Collateral28AMay 12, 199459 FR 26109
Financial Statements and Periodic Reports For Related Issuers and Guarantors, Appendices A, B and C55Aug. 4, 200065 FR 51710
Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations57Sept. 14, 200166 FR 48336
Calculation of Average Weekly Trading Volume58ASept. 27, 200166 FR 49274
Management's Discussion and Analysis of Financial Condition and Results of Operations72Dec. 19, 200368 FR 75065
Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 173May 20, 200469 FR 29066
Modernization of Oil and Gas Reporting78Dec. 31, 200874 FR 2192
Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies79Apr. 15, 200974 FR 18617
Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification80AAug. 18, 200974 FR 42773
Commission Guidance Regarding Disclosure Related to Climate Change82Feb. 2, 201075 FR 6297
Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis83Sept. 17, 201075 FR 59896

Subpart B—Staff Accounting Bulletins

SubjectRelease No.DateFed. Reg. Vol. and page
Publication of Staff Accounting Bulletin No. 39SAB-39Oct. 15, 198045 FR 68388
Publication of Staff Accounting Bulletin No. 40SAB-40Feb. 9, 198146 FR 11513
Publication of Staff Accounting Bulletin No. 41SAB-41Feb. 18, 198146 FR 12698
Publication of Staff Accounting Bulletin No. 42SAB-42Dec. 23, 198146 FR 63252
Publication of Staff Accounting Bulletin No. 43SAB-43Jan. 5, 198247 FR 1266
Publication of Staff Accounting Bulletin No. 44SAB-44Mar. 3, 198247 FR 10789
Publication of Staff Accounting Bulletin No. 45SAB-45May 20, 198247 FR 23915
Publication of Staff Accounting Bulletin No. 46SAB-46May 20, 198247 FR 23916
Publication of Staff Accounting Bulletin No. 47SAB-47Sept. 16, 198247 FR 41727
Publication of Staff Accounting Bulletin No. 48SAB-48Sept. 27, 198247 FR 43673
Publication of Staff Accounting Bulletin No. 47ASAB-47ASept. 29, 198247 FR 44722
Publication of Staff Accounting Bulletin No. 49SAB-49Oct. 26, 198247 FR 49628
Publication of Staff Accounting Bulletin No. 49ASAB-49AJan. 18, 198348 FR 3585
Publication of Staff Accounting Bulletin No. 50SAB-50Mar. 3, 198348 FR 10043
Publication of Staff Accounting Bulletin No. 51SAB-51Mar. 29, 198348 FR 14595
Publication of Staff Accounting Bulletin No. 52SAB-52May 16, 198348 FR 23173
Publication of Staff Accounting Bulletin No. 53 [Reserved]
Publication of Staff Accounting Bulletin No. 54SAB-54Nov. 3, 198348 FR 51769
Publication of Staff Accounting Bulletin No. 55SAB-55Nov. 30, 198348 FR 54811
Publication of Staff Accounting Bulletin No. 56SAB-56Jan. 1, 198449 FR 4936
Publication of Staff Accounting Bulletin No. 58SAB-58Mar. 19, 198550 FR 11657
Publication of Staff Accounting Bulletin No. 59SAB-59Sept. 13, 198550 FR 37346
Publication of Staff Accounting Bulletin No. 60SAB-60Dec. 27, 198550 FR 52916
Publication of Staff Accounting Bulletin No. 42ASAB-42AJan. 8, 198651 FR 739
Publication of Staff Accounting Bulletin No. 61SAB-61May 6, 198651 FR 17331
Publication of Staff Accounting Bulletin No. 62SAB-62July 7, 198651 FR 25194
Publication of Staff Accounting Bulletin No. 63SAB-63Sept. 24, 198651 FR 33886
Publication of Staff Accounting Bulletin No. 64SAB-64Oct. 8, 198651 FR 36007
Publication of Staff Accounting Bulletin No. 65SAB-65Nov. 13, 198651 FR 41080
Publication of Staff Accounting Bulletin No. 66SAB-66Nov. 25, 198651 FR 43594
Publication of Staff Accounting Bulletin No. 67SAB-67Dec. 8, 198651 FR 45314
Publication of Staff Accounting Bulletin No. 68SAB-68May 4, 198752 FR 17396
Publication of Staff Accounting Bulletin No. 69SAB-69May 8, 198752 FR 18200
Publication of Staff Accounting Bulletin No. 70SAB-70June 5, 198752 FR 21933
Publication of Staff Accounting Bulletin No. 71SAB-71Aug. 12, 198752 FR 31027
Publication of Staff Accounting Bulletin No. 72SAB-72Nov. 10, 198752 FR 46454
Publication of Staff Accounting Bulletin No. 71ASAB-71ADec. 15, 198752 FR 48193
Publication of Staff Accounting Bulletin No. 73SAB-73Dec. 30, 198753 FR 109
Publication of Staff Accounting Bulletin No. 74SAB-74Dec. 30, 198753 FR 110
Publication of Staff Accounting Bulletin No. 75SAB-75Jan. 4, 198853 FR 865
Publication of Staff Accounting Bulletin No. 76SAB-76Jan. 12, 198853 FR 1341
Publication of Staff Accounting Bulletin No. 77SAB-77Mar. 4, 198853 FR 7892
Publication of Staff Accounting Bulletin No. 78SAB-78Aug. 25, 198853 FR 33454
Publication of Staff Accounting Bulletin No. 79SAB-79Sept. 2, 198853 FR 34715
Publication of Staff Accounting Bulletin No. 80SAB-80Nov. 21, 198853 FR 47801
Publication of Staff Accounting Bulletin No. 81SAB-81Apr. 4, 198954 FR 14073
Publication of Staff Accounting Bulletin No. 82SAB-82July 5, 198954 FR 29333
Publication of Staff Accounting Bulletin No. 83SAB-83July 31, 198954 FR 32333
Publication of Staff Accounting Bulletin No. 84SAB-84July 31, 198954 FR 32334
Publication of Staff Accounting Bulletin No. 85SAB-85Sept. 18, 198954 FR 39351
Publication of Staff Accounting Bulletin No. 86SAB-86Sept. 28, 198954 FR 41084
Publication of Staff Accounting Bulletin No. 87SAB-87Dec. 12, 198954 FR 51880
Publication of Staff Accounting Bulletin No. 88SAB-88Aug. 10, 199055 FR 33284
Publication of Staff Accounting Bulletin No. 89SAB-89Jan. 7, 199156 FR 951
Publication of Staff Accounting Bulletin No. 90SAB-90Jan. 31, 199156 FR 4939
Publication of Staff Accounting Bulletin No. 91SAB-91July 17, 199156 FR 33376
Publication of Staff Accounting Bulletin No. 92SAB-92June 14, 199358 FR 32843
Publication of Staff Accounting Bulletin No. 93SAB-93Nov. 9, 199358 FR 59361
Publication of Staff Accounting Bulletin No. 94SAB-94Apr. 24, 199560 FR 20022
Publication of Staff Accounting Bulletin No. 95SAB-95Dec. 21, 199560 FR 66072
Publication of Staff Accounting Bulletin No. 96SAB-96Mar. 25, 199661 FR 12020
Publication of Staff Accounting Bulletin No. 97SAB-97Aug. 6, 199661 FR 40721
Publication of Staff Accounting Bulletin No. 98SAB-98Feb. 9, 199863 FR 6474
Publication of Staff Accounting Bulletin No. 99SAB-99Aug. 19, 199964 FR 45150
Publication of Staff Accounting Bulletin No. 100SAB-100Dec. 1, 199964 FR 67154
Publication of Staff Accounting Bulletin No. 101SAB-101Dec. 9, 199964 FR 68936
Publication of Staff Accounting Bulletin No. 102SAB-102July 6, 200166 FR 36457
Publication of Staff Accounting Bulletin No. 103SAB-103May 16, 200368 FR 26840
Publication of Staff Accounting Bulletin No. 104SAB-104Dec. 23, 200368 FR 74436
Publication of Staff Accounting Bulletin No. 105SAB-105Mar. 15, 200469 FR 12067
Publication of Staff Accounting Bulletin No. 106SAB-106Oct. 4, 200469 FR 59130
Publication of Staff Accounting Bulletin No. 107SAB-107Apr. 1, 200570 FR 16694
Publication of Staff Accounting Bulletin No. 108SAB-108Sept. 18, 200671 FR 54580
Publication of Staff Accounting Bulletin No. 109SAB-109Nov. 9, 200772 FR 63484
Publication of Staff Accounting Bulletin No. 110SAB-110Dec. 31, 200772 FR 74168
Publication of Staff Accounting Bulletin No. 111SAB-111Apr. 17, 200974 FR 17769
Publication of Staff Accounting Bulletin No. 112SAB-112June 10, 200974 FR 27427
Publication of Staff Accounting Bulletin No. 113SAB-113Nov. 4, 200974 FR 57063
Publication of Staff Accounting Bulletin No. 114SAB-114Mar. 28, 201176 FR 17192

Subpart C—Accounting and Auditing Enforcement Releases

SubjectRelease No.DateFed. Reg. vol. and page
Index of Accounting and Auditing Enforcement Releases1Apr. 15, 198247 FR 21030


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