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Title 17

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Title 17

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PART 211 - INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS
Subpart A - Financial Reporting Releases
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
Subpart B - Staff Accounting Bulletins
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
Subpart C - Accounting and Auditing Enforcement Releases
Subject Release No. Date Fed. Reg. vol. and page
Index of Accounting and Auditing Enforcement Releases 1 Apr. 15, 1982 47 FR 21030